Research On Dynamic Income Evaluation For Mineral Resources Assets Value

With the continuous development and improvement of China's socialist market economic system, mineral resources and reasonable compensation for acquiring the assets transferred into a inevitable, which requires the market value of the assets of mineral resources can be accurately assessed. At present, the asset value of mineral resources assessment of income capitalization valuation method primarily based, as the domestic market continues to develop resources and improve the traditional method of income capitalization valuation gradually exposed the flaws and deficiencies in the assessment results large error, making serious loss of mineral resource assets. This paper is to solve this problem, researching the method on the asset value of mineral resources assessment, mainly as follows:1. The traditional income approach has been improved, with the value theory of mineral resource assets to construct the asset value of mineral resources assessment of the dynamic gain reduction. Focus on the assessment of mineral resources in the net asset value and the reduction rate of the dynamic analysis, comprehensive theory of random sequence of events and the capital asset pricing theory, including the establishment of stable market conditions, the market has a trend, the market has a cycle fluctuations and fluctuations in the market with trend-cycle value of the assets of mineral resources under the dynamic yield prediction model. Determine the value of the assets in the assessment of mineral resources, the reduction rate, respectively, under the establishment of a stable market to stabilize the market and non-reduction rate in case of dynamic prediction model, changing the traditional static gains net present value method to solve the problem.2. Take a state-owned coal mine in Shanxi Province for an example, the use of dynamic income reduction for the coal assets, valuation of mineral resources to verify the dynamic gain reduction value of the assets of mineral resources assessment of the feasibility and rationality; through the income approach and the static The results of the comparison and analysis proved that the use of dynamic assessment of mineral resources of income approach value of assets is more realistic, more accurate assessment of science.