Research On Risk Prevention Of Evaluation Of Intangible Assets Valuation By Mining Appraisal Institute

With the continuous developrment of China’s economy,the intangible asset transaction,represented by the mining rights in Guizhou,is gradually active in the market,and the assets assessment has begun to face a large number of types of intangible assets assessment of mining rights.Intangible assets valuation type business is the biggest risk business of the appraisal institute,and the appraisal office and its assessors need to avoid assessment risks in order to avoid occupational risks.Therefore,with the guidance of a certain theory,a business process chain is formed to undertake business,actual evaluation,review and later management,which is of great significance to the assessment of risk assessment.First,the paper systematically combs the background,theory,method and risk consequence of intangible assets valuation.Secondly,it analyzes the market demand analysis,stakeholder analysis and risk analysis of intangible assets evaluation.Then,it introduces the mining rights evaluation cases in Daying coal mine,and identifies and analyzes Daying coal.In the evaluation of mining right in mining,the risk of operation process is evaluated,the risk of parameter evaluation and the risk of evaluation method are evaluated.Then,the various risks that occur in the operation process of the risk prevention and evaluation of the business process chain are proposed,and the parameters of the industry characteristics are selected,the reasonable model for determining the discount rate and the selection and income caliber are also proposed.Compared with other evaluation methods,the real option method is selected to deal with the risk of evaluation method,and the real value of mining right due to uncertainty and option characteristics is presented,and then the real option method is used to evaluate the real option method.The value of mining rights in Daying coal mine is given.Finally,it is suggested to establish and improve the risk control system of the mining rights project evaluation and the internal supervision mechanism of the evaluation Institute to control the risk of evaluation,and to train the evaluators regularly,and to strengthen the industry supervision mechanism to promote the development of the industry.The innovation point is that the management process chain is built to prevent the risk of evaluation,and the real option method is adopted to prevent the risk of evaluation,and the real option method is used in the case of the mining right evaluation case in Daying coal mine.