Study On Radio Spectrum Natural Resource Asset Value Measurement

Radio spectrum resource is a special natural resource,which plays an important role in the international competition stage and is the basis of the application of radio technology.Nowadays,information construction is in full swing,and radio communication technology has achieved unprecedented development.Just as the Internet has changed the business model and lifestyle of human beings,the application of radio technology will lead the new development of The Times.Radio spectrum resources are very scarce,so how to measure the value of spectrum resources,correctly understand the huge economic value of spectrum resources,price it reasonably,explore its economic value to the maximum,and improve the use efficiency are the important objectives of spectrum management at present.The radio spectrum resource itself has certain particularity,and there is no general value measurement method at present.Therefore,finding an appropriate value measurement method has become the key to solve the current problem of spectrum resource management.This paper makes a comparative analysis of the existing measurement methods of spectrum resource value,and finds that the existing methods have some limitations,which fail to reflect the actual value of spectrum resource and are not suitable for the management system of spectrum resource in China.Based on this,this paper proposes to use environmental replacement cost method to measure the value of spectrum resources.Environmental replacement cost method is to collect all the costs occurred in the process of spectrum resource assets utilization and protection,and establish a multi-factor three-layer cost composite model to measure the value of spectrum resource assets.700 MHz frequency band of radio spectrum is selected for model application.700 MHz frequency band is the gold frequency band of mobile communication application and has high value.From the perspective of radio spectrum natural resource asset management,the three-layer cost value measurement model of radio spectrum resource asset based on environmental replacement cost method is established based on the collection of the cost of radio spectrum resource to achieve and maintain the asset state of continuous value creation.It is calculated that the total value of the 700 MHz band of radio spectrum resources is about 254.912 billion yuan,which proves that the problem of measuring the value of radio spectrum resources can be solved by environmental replacement cost method.In this paper,first the radio spectrum of natural resources as an asset,and use the environment value based on the replacement cost method and expand the value scope of natural resources assets,such as radio spectrum and explore a kind of unconventional natural resources science,fair value measurement method,has a certain significance for accounting theory research.Based on the value of spectrum resources measured,two suggestions are put forward for the management of radio spectrum resource assets: 1.Accelerate the value measurement process of radio spectrum resource assets and formulate a reasonable value mechanism;2.Establish a sound radio spectrum resource trading market and improve the spectrum resource management system.