本文關(guān)鍵詞： 礦產(chǎn)資源 礦業(yè)權(quán) 價(jià)值評(píng)估 折現(xiàn)率　出處：《昆明理工大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：本文以勞動(dòng)價(jià)值論、風(fēng)險(xiǎn)報(bào)酬權(quán)衡理論和貨幣時(shí)間價(jià)值理論為指導(dǎo),對(duì)礦業(yè)權(quán)的價(jià)值來源、價(jià)值構(gòu)成和現(xiàn)有的評(píng)估方法進(jìn)行了全面系統(tǒng)的論述,提出了一種新的評(píng)估方法——剩余收益比例分配法。全文主要研究?jī)?nèi)容可概括為以下四個(gè)方面: 1.系統(tǒng)論述了礦業(yè)權(quán)的評(píng)估理論和方法發(fā)展的狀況以及發(fā)展的動(dòng)因。 2.論述了礦產(chǎn)資源和礦業(yè)權(quán)的價(jià)值理論基礎(chǔ)以及兩者的價(jià)值構(gòu)成。礦業(yè)權(quán)依托礦產(chǎn)資源而存存,但礦業(yè)權(quán)和礦產(chǎn)資源有著不同的價(jià)值理論基礎(chǔ),從而兩者有著不同的價(jià)值內(nèi)涵。礦產(chǎn)資源的價(jià)值理論以效用價(jià)值理論和稀缺價(jià)值理論為基礎(chǔ),加上馬克思的地租理論,從而可以得出礦產(chǎn)資源的價(jià)值由絕對(duì)礦租和第一級(jí)差礦租兩部分組成。礦業(yè)權(quán)以勞動(dòng)價(jià)值論、風(fēng)險(xiǎn)報(bào)酬權(quán)衡理論和貨幣時(shí)間價(jià)值理論為基礎(chǔ),得出礦業(yè)權(quán)的價(jià)值由礦業(yè)權(quán)人投入的成本的現(xiàn)值、投入成本的時(shí)間價(jià)值和所有者權(quán)益(礦產(chǎn)資源價(jià)值)中留給礦業(yè)的部分超額利潤(rùn)三部分組成�？梢姷V業(yè)權(quán)價(jià)值的大小并不僅依賴勘探投入或者礦產(chǎn)資源的價(jià)值。 3.對(duì)常用的評(píng)估方法進(jìn)行系統(tǒng)的研究分析,指出各種方法的優(yōu)缺點(diǎn)以及存使用中應(yīng)注意的問題。 4.在對(duì)現(xiàn)有評(píng)估方法系統(tǒng)研究的基礎(chǔ)上,從礦業(yè)權(quán)的價(jià)值來源和構(gòu)成進(jìn)行深入分析,根據(jù)礦業(yè)投資的特點(diǎn),提出一種新的評(píng)估方法——剩余收益比例分配法。即首先利用收益現(xiàn)值法計(jì)算出礦產(chǎn)資源的自身價(jià)值,然后減去國(guó)家以所有者身份收取的所有者權(quán)益,剩余的超額利潤(rùn)根據(jù)礦業(yè)權(quán)所處階段的風(fēng)險(xiǎn)和投資額占礦業(yè)總投資的比例進(jìn)行合理分配的一種評(píng)估方法。當(dāng)資源稅、資源補(bǔ)償費(fèi)和礦業(yè)權(quán)使用費(fèi)一定時(shí),國(guó)家留給礦業(yè)行業(yè)的超額利潤(rùn)應(yīng)當(dāng)是一定的,此時(shí)評(píng)估的實(shí)質(zhì)應(yīng)當(dāng)是國(guó)家留給礦業(yè)行業(yè)的超額利潤(rùn)在礦業(yè)權(quán)不同的階段之間的分配。礦業(yè)權(quán)存不同的階段有著不同的風(fēng)險(xiǎn)和投資額,超額利潤(rùn)應(yīng)根據(jù)礦業(yè)權(quán)的風(fēng)險(xiǎn)和投資額的大小進(jìn)行合理分配。
[Abstract]:Under the guidance of labor value theory, risk reward trade-off theory and currency time value theory, this paper makes a comprehensive and systematic discussion on the value source, value composition and existing evaluation methods of mining rights. In this paper, a new evaluation method, the method of residual income proportion distribution, is put forward. The main contents of this paper can be summarized as follows: 1. The paper systematically discusses the development of the theory and method of mining right evaluation and the motivation of its development. 2.Discusses the value theory foundation and the value constitution of mineral resources and mining rights. Mining rights exist on the basis of mineral resources, but mining rights and mineral resources have different value theoretical bases. The value theory of mineral resources is based on the theory of utility value and the theory of scarce value, together with Marx's theory of land rent. It can be concluded that the value of mineral resources is composed of absolute rent and first differential rent. Mining rights are based on the theory of labor value, the theory of risk reward trade-off and the theory of currency and time value. The present value of the cost invested by the mining owner is obtained. Time value of input cost and owner's equity (mineral resource value). This shows that the value of mining rights does not depend solely on the value of exploration inputs or mineral resources. 3. The common evaluation methods are systematically studied and analyzed, and the advantages and disadvantages of these methods are pointed out, as well as the problems that should be paid attention to in storage and use. 4. On the basis of the systematic research on the existing evaluation methods, the value source and composition of mining rights are analyzed deeply, and the characteristics of mining investment are analyzed according to the characteristics of mining investment. In this paper, a new evaluation method, the method of proportion distribution of residual income, is put forward, that is, the present value method of income is used to calculate the value of mineral resources, and then the owner's rights and interests collected by the state as owner are subtracted. A method of evaluating surplus excess profits according to the risk of mining right stage and the proportion of investment to total mining investment. When the resource tax, resource compensation fee and mining right usage fee are fixed. The excess profits left by the state to the mining industry should be certain. At this time, the essence of the evaluation should be the distribution of excess profits left by the country to the mining industry in different stages of mining rights. There are different risks and investments in different stages of mining rights. Excess profit should be reasonably distributed according to the risk of mining right and the size of investment.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F407.1

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 仝歡欣;陳永鋒;楊樺;;對(duì)礦產(chǎn)資源價(jià)值及礦業(yè)權(quán)價(jià)值構(gòu)成理論的探討[J];金屬礦山;2009年S1期

相關(guān)碩士學(xué)位論文 前5條

1 衛(wèi)王芳;我國(guó)礦業(yè)權(quán)法律制度研究[D];中央民族大學(xué);2007年

2 張永興;探礦權(quán)評(píng)估理論與方法探索[D];中國(guó)地質(zhì)大學(xué)（北京）;2008年

3 龐小利;礦產(chǎn)資源有償使用費(fèi)計(jì)征模式研究[D];中國(guó)礦業(yè)大學(xué);2008年

4 李慧菲;吉林省集安金廠溝金礦床技術(shù)經(jīng)濟(jì)評(píng)價(jià)[D];昆明理工大學(xué);2012年

5 李玉珠;實(shí)物期權(quán)理論在礦業(yè)權(quán)價(jià)值評(píng)估中的應(yīng)用研究[D];成都理工大學(xué);2012年

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本文編號(hào)：1456033