Mining assessment is essential in the development of mining investment. Because of the development of mineral investment is a multi-factor , and it has a uncertainty, how to assess the mineral rights accurately related to the investment of mining activities. This paper introduces the applications of discounted cash flow on mining assessment, takes a coal mine as a example, estimates the basic mineral value of its coal-forming environment, exhibits directly the process of how to calculate the mineral rights using discoun ted cash flow method. And analysis some problems exist in the assessment of mineral rights.%在矿业投资开发中,矿业权的评估起到至关重要的作用.但是,由于矿业投资开发活动的多因素、不确定性,如何对矿业权进行准确的评估,直接关系到矿业投资活动的顺利进行.本文介绍了贴现现金流法在矿业权评估中的应用.以A煤矿为例,对该煤矿勘查区的矿业权基础价值进行了详细估算,直观展示了贴现现金流法计算矿业权的流程.同时,分析了运用贴现现金流法评估矿业权价值时存在的一些问题.
展开▼
