Research On Evaluation Of Mining Right Value Based On Cost Approach

In the early stage of human society,mineral resources are the most primitive object of labor,through which human beings obtain the things of living and production,and human use mineral resources as the basis for survival and development.At the later stage of human society,market economy appears,the circulation of mining rights is particularly important for rationally allocating mineral resources.At the same time,the material carrier of mining rights is mineral resources.Because the information of mineral resources obtained in different mining stages is different,the evaluation of mining rights should also adopt different methods according to different stages.In China,with the gradual rise of mineral resources asset management,the evaluation framework and theory of mining rights have gradually been established,and the reform of the market economy system at the end of the 20 th century has made the mining rights transfer market became a very important part of the market economy.Although the start time of China's mining rights assessment is later than that of foreign countries,its development speed is fast.In the past 20 years,the government has issued a number of evaluation criteria and guidance opinions,and the evaluation theory has been continuously improved.However,although China's mining rights assessment methods and theoretical references draw on foreign assessment experience,many mining rights assessment methods still have some shortcomings,and the evaluation system has not yet been perfected.This paper discusses the development and current situation of mining rights assessment at home and abroad,and briefly analyzes the theory of mining rights assessment in China,the characteristics of prospecting rights in the primary stage are also discussed.The focus of this paper is improve the evaluation method of China's cost path based on the problems existing in the evaluation of exploration rights.First of all,China's assessment criteria stipulate that the budgetary standards that need to be referenced in the assessment work are significantly lower than the current price level,and cannot truly reflect the replacement cost and current price of mineral resources exploration and mining work.Secondly,as mentioned above,the primary stage mining industry The assessment of rights does not reflect the high-risk,high-input,long-term characteristics of mining rights at this stage.Therefore,this paper proposes to improve the geological factor evaluation method to reflect the value of mining rights as realistically as possible.After improving the geological factor evaluation method,this method is applied to the evaluation of exploration rights in the HuangJindong Gold Mine census stage,for proving the feasibility of the method.The HuangJindong Gold Mine in Pingjiang County,Hunan Province.It is an old mine with a history of more than 100 years of mining.The mine was formally established in 1960.In recent years,the HuangJindong Gold Mine production area mainly includes three working areas: Jinmei,Jintang and Yangshanzhuang.The main mining veins are the 107,109-3 veins of the Jinmei Mine,and the Jintang Mine Sections 3?1?301 and Yang.No.202 vein of the mountain section.Based on the analysis of the background of the case,this paper determines the evaluation base date,combines the actual situation of the HuangJindong Gold Mine,selects reasonable and effective evaluation parameters,and uses the improved geological factor evaluation method to evaluate the exploration rights of the HuangJindong Gold Mine,and finally get the conclusion: In the evaluation of prospecting right value in the census stage,the change of price level and the adjustment of expert value index will have a very significant impact on the evaluation results.Therefore,in the practical process,the evaluator should adjust the evaluation process in a timely manner so as to ensure the objective fairness of the evaluation results as much as possible...