Analysis And Determination Of Basic Parameters In Value Evaluation Of Mining Enterprises Based On Income Law

Mineral resources are not only the material resources to the humans lived on. but also important for a regional social and economic development. While with the expansion of the China economic aggregate, the problems between continuous increase the strength of mining mineral resources and decrease reserves of contradictions is inevitably. Mining companies, on the basis of the mineral resources exploitation, also it’s as the main force of the mining of mineral resources. While its exploitation level and technical level, management level directly or indirectly influenced with the sustainable utilization of the mineral resources. While mining companies in China accounts for a large percentage of our country. Meanwhile, because of the deepening of the reform of state-owned enterprises, like enterprise restructuring, merger, reorganization, and so on, became more and more popular. Therefore, the mining enterprise value evaluation is particularly important.At present the way of mineral exploration right or mining right evaluation are market method and income method, cost method, cash flow, and other methods, but income method is the main method.Considering the demands of the comprehensive evaluation of mining enterprises and also combined with the evaluation of mineral resources, estate evaluation as a way of mining enterprises evaluation have a totally priority. Therefore, this article mainly studies the mining enterprise evaluation how to use the income method.Although domestic mining right assessment and enterprise evaluation of enterprise have a large number of methods, but so far still have no clear point regarding on mining companies as the main body of evaluation. In previous studies, to determine the basic parameters of assessment of income method in mining right is mostly based on the study of theory or model, and for determining the specific process of the analysis; it’s still in status of lacking the sufficient empirical method. At the same time, for a special group like mining enterprises, also lacking of income method studying.This article is based on the mining enterprises play an important role in the national economy also through the mining companies are different from the particularity of mineral rights, or other industry enterprise’s analysis, thus obtained in the use of income method to evaluate the specific mining enterprise value as the basic parameters. In this paper, our study is built on the basis of the research at home and abroad, therefore it’s a feasible suggestion that though by made further innovation of absorbing experience in mining enterprise value evaluation basic parameter.