中外矿业资产评估理论与实务对比研究
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摘要
我国矿业权评估最初是随着国内矿产资源资产化管理兴起从无到有逐步建立起来，并伴随上世纪未矿业权市场化建设而成为市场体系的重要组成部分，起步时间虽晚，但发展迅速。我国的矿业权评估创立之初，各种评估理论、方法脱胎于一般资产评估，虽对国外的矿产资产评估有所研究，但没有系统的研究和比较，也使我国矿业权评估为适应国内矿业市场的需要而形成了自己特色，特别是近年中国矿业权评估准则和参数指导意见在不断建立完善，逐渐形成了具有中国特色的矿业权评估体系，成为我国矿业权评估走向规范化的最重要基石。
本论文通过对比研究中外的矿产资产评估理论与方法，发现中外矿业公司在矿业权交易中，不仅会面临中外矿业体制、财税体制的差异，还会在矿产资产的范畴认识、评估基础经济理论、矿产资源储量确认，以及具体评估参数的选择上面临认识上的不一致。与国外矿产资产评估相对市场化的运作模式相比，我国矿产资产评估有浓重的政府色彩在其中，中外矿产资产在实际交易和评估中不可避免会有冲突和矛盾，提前认识这些冲突和矛盾会有利于我们反思国内矿业市场建设，有利于我国矿业走向世界，参与全球资源配置。
论文采用实证分析法，从两大方面开展研究：一是影响中外矿业资产评估差异的主要因素研究，包括中外差异、矿业管理体制差异、矿业财税制度的差异、储量分类标准差异，以及反映在评估准则上的差异等；二是研究中外矿业资产评估方法的异同，在采用同一评估方法时，原理认识，评估所需信息、内容、参数等的异同之处。并在此基础上，分析提出我国矿业权评估管理面临的主要问题和相应的对策建议。
造成中外的矿业资产评估差异的根源，来至于中外不同的政治、经济、社会和历史反映在矿产管理上的差异。矿产所有权制度及其资产收益分配制度是影响各国矿产权资产评估差异的主要因素。事实上也正因为这个原因，世界上每个国家的矿业资产评估都有所差别，没有两个完全一致的国家。我国矿业权评估从价款评估、评估参数、储量评估等虽都有自己的特色，但这些特色是为适应我国的矿业市场而发展的，与国际矿业市场较难进行互认，包括香港证交所也没有确认内地这套标准准则，这就需要我们充分认识这些差异，既而进行相应的调整，与国外矿业资产评估形成对话交流的基础。
The starting-point time of our mineral rights valuation came latter than westerncountries. At the end of the last century, it emerged as our mineral rights coming intomarket, and developed quickly to fufil the market requirement. As a symbol of beingmature, the management system of our mineral assets valuation are being perfected,especially building up our valuation standards and valuator association.
Our mineral rights valuation has evident differences on valuating object,category,intention,function,methods choosing,result expression and charging fee from thewestern mineral assets valuation. The ultimate reason to cause these differencescomes from distinction of mineral development polices, economy, society and historyof our country and western country. In fact, every countries of world have differenceon the mineral assets valuation for this reason. The Australian JORC and VALMINare accepped by most of security exchange of many countries. However, no onecountry copied these standards of Australia. There are own special standardsaccording their natioal features in Canada and South Africa. They considered that thesource of the difference on mineral valuation is the way of using land becided by theirnational culture, polity and economy. Cawood who is South Africa mineral valuationspecialist also consided the ownship of mineral resource and allocation of their profitinfluenced every countries’ mineral assets valuation. This paper has two objects: oneis using the western experience to enhance our theory and mothed of mineral rightsvaluation; another is unberstanding and masterying the western theories, principlesand methods of their mineral assets valuation, to provide support for our miningindustry participanting the allocation of the globe mineral resources.
The containt of the thesis focuses on two parts. one is the main facts affect thedifferences of mineral valuation, which include valuation theories, mining industrymanagement system, mining industry finance, sandards of reserve classification, andstandards of valuation. Another is method studing on valuation，which include usingdistinct requirements about information, containt or parameters to same valuationmethod.
The thesis provides the basic principles and methods of mineral assets valuationof western countries systemly. By contrasting the difference of our mineral rightsvaluation and mineral assets valuation of western countries, we can understand themineral assets valuation from all angles. It filled the vacancy on it in our county.
本论文通过对比研究中外的矿产资产评估理论与方法，发现中外矿业公司在矿业权交易中，不仅会面临中外矿业体制、财税体制的差异，还会在矿产资产的范畴认识、评估基础经济理论、矿产资源储量确认，以及具体评估参数的选择上面临认识上的不一致。与国外矿产资产评估相对市场化的运作模式相比，我国矿产资产评估有浓重的政府色彩在其中，中外矿产资产在实际交易和评估中不可避免会有冲突和矛盾，提前认识这些冲突和矛盾会有利于我们反思国内矿业市场建设，有利于我国矿业走向世界，参与全球资源配置。
论文采用实证分析法，从两大方面开展研究：一是影响中外矿业资产评估差异的主要因素研究，包括中外差异、矿业管理体制差异、矿业财税制度的差异、储量分类标准差异，以及反映在评估准则上的差异等；二是研究中外矿业资产评估方法的异同，在采用同一评估方法时，原理认识，评估所需信息、内容、参数等的异同之处。并在此基础上，分析提出我国矿业权评估管理面临的主要问题和相应的对策建议。
造成中外的矿业资产评估差异的根源，来至于中外不同的政治、经济、社会和历史反映在矿产管理上的差异。矿产所有权制度及其资产收益分配制度是影响各国矿产权资产评估差异的主要因素。事实上也正因为这个原因，世界上每个国家的矿业资产评估都有所差别，没有两个完全一致的国家。我国矿业权评估从价款评估、评估参数、储量评估等虽都有自己的特色，但这些特色是为适应我国的矿业市场而发展的，与国际矿业市场较难进行互认，包括香港证交所也没有确认内地这套标准准则，这就需要我们充分认识这些差异，既而进行相应的调整，与国外矿业资产评估形成对话交流的基础。
The starting-point time of our mineral rights valuation came latter than westerncountries. At the end of the last century, it emerged as our mineral rights coming intomarket, and developed quickly to fufil the market requirement. As a symbol of beingmature, the management system of our mineral assets valuation are being perfected,especially building up our valuation standards and valuator association.
Our mineral rights valuation has evident differences on valuating object,category,intention,function,methods choosing,result expression and charging fee from thewestern mineral assets valuation. The ultimate reason to cause these differencescomes from distinction of mineral development polices, economy, society and historyof our country and western country. In fact, every countries of world have differenceon the mineral assets valuation for this reason. The Australian JORC and VALMINare accepped by most of security exchange of many countries. However, no onecountry copied these standards of Australia. There are own special standardsaccording their natioal features in Canada and South Africa. They considered that thesource of the difference on mineral valuation is the way of using land becided by theirnational culture, polity and economy. Cawood who is South Africa mineral valuationspecialist also consided the ownship of mineral resource and allocation of their profitinfluenced every countries’ mineral assets valuation. This paper has two objects: oneis using the western experience to enhance our theory and mothed of mineral rightsvaluation; another is unberstanding and masterying the western theories, principlesand methods of their mineral assets valuation, to provide support for our miningindustry participanting the allocation of the globe mineral resources.
The containt of the thesis focuses on two parts. one is the main facts affect thedifferences of mineral valuation, which include valuation theories, mining industrymanagement system, mining industry finance, sandards of reserve classification, andstandards of valuation. Another is method studing on valuation，which include usingdistinct requirements about information, containt or parameters to same valuationmethod.
The thesis provides the basic principles and methods of mineral assets valuationof western countries systemly. By contrasting the difference of our mineral rightsvaluation and mineral assets valuation of western countries, we can understand themineral assets valuation from all angles. It filled the vacancy on it in our county.
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