This dissertation discussed systematically the present assessment methods of mining right, the origin and the composition of the value of mining right on the basis of labor-value theory, risk-income theory and time value of money theory. It advanced a new appraising method of mining right(surplus profit rate distribution method).The main work in this paper is as follows:1 .Summarized systematically the development of assessment theory and methods of mining right, and the motive of development.2.Discussed theoretical foundations and composition of the value of mineral resources and mining right. Mining right value depends on mineral resource, but they have different theoretical foundations, the composition of value of them is different. The value of mineral resources consists of absolute mineral rent and the first differential mineral rent on the basis of effect value theory, default value theory and Marx s ground rent theory. The value of mining right is composed of present value and time value of investment, the part of proprietor rights(mineral resources value) that left to mining industry on the basis of labor-value theory, risk-income theory and time value of money theory.3.Made a systematic study on main mineral right valuation methods, and pointed out the merit and shortcoming of every kind of method and in usage the problem that should notice.4.Put forward a new appraising method of mining right (surplus income comparison allotment method) depend on systematic study on main mineral right valuation methods, analysis deeply at the source and the composition of mining right value and characteristics of mineral industry investment. It is a kind of valuation method that first compute the mineral resources original value, then subtract the earnings right of the nation, at last surplus profits reasonable allotment rely on risk of exploration stage and the rate of the amount of investment to the total investment.When Resource Tax, Resource Payment and Mining title user charge are invariable, surplus profits of nation left to mining industry should be invariable. The essence of valuation is surplus profits allotment to different exploration stages. Mining right has different investment and risk in different exploration stages. The allotment of surplus profits should think about these factors. |