| 矿业权评估中折现率的取值思考 |
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| 引用本文： | 刘征,谢咏生.矿业权评估中折现率的取值思考[J].安徽地质,2010,20(1):70-73. |
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| 作者姓名： | 刘征 谢咏生 |
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| 作者单位： | 中南大学商学院,湖南,长沙,410083;中南大学商学院,湖南,长沙,410083 |
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| 摘 要： | 收益途径的评估方法在我国的矿业权评估应用十分广泛,但是在评估的实际工作中遇到的问题也是最多,理论上仍有众多问题需在实际工作中改进。折现率是收益途径评估方法中重要参数之一,也是目前的评估工作中存在争议较多的一个参数,文章概述了我国矿业权评估中折现率的取值方法,提出几种折现率的取值方法,并分析了几种折现率取值方法的优缺点,。
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| 关 键 词： | 评估权 评估 折现率 |
REFLECTION ON DETERMINATION OF DISCOUNT RATE IN ASSESSMENT OF MINERAL RIGHTS |
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| LIU Zheng,XIE Yong-sheng.REFLECTION ON DETERMINATION OF DISCOUNT RATE IN ASSESSMENT OF MINERAL RIGHTS[J].Geology of Anhui,2010,20(1):70-73. |
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| Authors: | LIU Zheng XIE Yong-sheng |
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| Institution: | LIU Zheng,XIE Yong-sheng(School of Business,Central South University,Hunan,Changsha 410083 China) |
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| Abstract: | Assessment in view of revenue is quite popular in mineral rights assessment in China,and also meets the greatest number of problems in practice,theoretically implying a lot of issues that need to be resolved.Discount rate is one of major parameters in revenue assessment and one of the most controversial parameters.This paper summarized the methods to determine the value of discount rate,put forward some more methods and analyzed their advantages and disadvantages. |
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| Keywords: | evaluation of the right assessment discount rate |
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