Evaluation Of Mineral Resources Cyclical Business Value

Mineral resource is the basic energy in the process of social development, it’s theimportant support for the development of the whole world, and it is the power for thepromotion of world economic growth. With the spread of global financial crisis，theeconomy goes up and down，the development of mineral resource industry is slow down.Affected by Macro-economic situation, domestic policy and other factors, the developmentof mineral resources enterprise presents a certain feather of periodicity, the traditionalenterprise value assessment theory and method can not completely satisfy the periodicstatus of mineral resources enterprises, thus the evaluators will face some challenges in thevalue assessment of mineral resource enterprise.This paper studies the value assessment of periodic mineral resources enterprise.Firstly, it gives a reasonable definition for the mineral resource enterprise, and analyzes thecharacteristics and current develop situation of mineral resource enterprises in detail, thenintroduces the traditional theory of mineral resource enterprise value assessment. Secondly,this paper researches on the periodic characteristics of mineral resource enterprisesin-depth, analyzes the characteristics and difficulties of the value assessment of periodicmineral resource enterprises. Thirdly，according to the above problems， this paper putsforward the corresponding countermeasures, analyzes the choice of methods for themineral resource enterprise value assessment, and the improvement of model and theparameters in income approach. At the same time, this paper puts forward the innovativethinking considering all kinds of uncertain factors in income approach. Finally, through thecase analysis of the WZ coal Co.,Ltd, this paper studies from the perspective of enterprisedevelopment, combined with the periodic characteristics that China’s macroeconomicsituation and other factors has brought, conducts proper adjustment for these parameters,then reaches a reasonable assessment result, to provide supplementary for the study of thecurrent mineral resource enterprise value assessment, at the same time，provides areference for future research.