【中文摘要】 矿业权评估在矿业权的设立和流转过程中具有重要作用。目前我国矿业权评估执业环境尚不完善,缺乏理论指导和相应的标准规范,管理力度不够,客观造成国家资源和国有资产流失,或引起利益相关者之间纠纷。对矿业权评估进行系统研究,具有理论与实践意义。本文从矿业权和矿业权市场的基本概念出发,回顾了矿业权评估的发展历史、现状和存在的问题,论述了矿产资源和矿业权的属性、价值理论和价值构成,并结合价格鉴证的特点,对我国矿业权评估管理和国内外矿业权评估的技术方法进行了分析和概述。主要内容和创新点是:1提出鉴证类矿业权评估的概念结合价格鉴证的性质和职能,提出鉴证类矿业权评估的概念,其特点是:由国家行政主体委托进行的,有较高的严谨性、合理性和公信性,并具有一定证明性的矿业权评估,如出让矿业权评估和涉案矿业权价格鉴定等应属此范畴。2提出国务院价格主管部门应行使矿业权评估的管理职能,并将其纳入价格鉴证体系目前,国务院地质矿产部门既是矿业权的管理者,又是矿业权评估的管理者,本文认为应该两权分立,对于矿业权评估,我国在中介机构目前尚不能满足其需要的前提下,应该由国务院价格主管部门管理,并其纳入我国价格鉴证体系。即对矿业权评...更多估机构和人员的资格进行双认定;鉴证类矿业权评估进行价格鉴定,加强价格认证在矿业权评估过程中的监督管理职能。3指出国家出让矿业权时,应以矿政管理者和矿权所有者立场委托矿业权评估国家具有矿政管理者、矿产所有者和矿权形成的投资者的三重身份。在出让矿业权时,根据《矿产资源法》和三个配套法规的规定,目的是促进矿业发展和避免国家利益受损,国家应该仅以矿政管理者和矿权所有者的立场委托矿业权评估,而不是为了强调投资回报。4提出建立确定矿业权评估途径和方法的标准以确保矿业权评估的公平公正性国家出让矿业权应采用成本途径,以收回成本为基础;涉案矿业权价格鉴定应采用市场比较法,以平衡双发当事人权益;咨询类矿业权应采用收益途径,以保证投资者获益。
【英文摘要】 Mining right Evaluation plays a vital role in process of the Mining rightestablishment and transferring. At present, however, Mining rights evaluationenvironment imperfect in our country, the question prominent on "randomlyoperations, chaotic managements, chaotic executing" and so on. The management isinsufficient, and lack of technical standard and criterions. It is necessary to researchthe Mining right Evaluation system.In the paper, the development history, realistic situation and existed problem etc.of Mining Rights evaluation were dissertated. And the attribute of mining resource andthe Mining Rights, value theory and its constitution were discussed based on conceptsof the miningl rights and mining rights market. Also the technical methods indomestic and foreign for mineral right evaluation were analyzed and summarized. Themain contents and innovations of the paper are following:1. The concepts of Mining right appraisal is put forward first timeBased on the property and function o...f the price appraisal, the concept of Miningright appraisal is put forward. And its characteristics are: the high property of thepreciseness, rationality, authority, the mining rights evaluation was entrusted byadministration unit. It has also some evidence function. Such as, the State remisingmining right and the mining right price dissension on law.2. The management function of Mining rights evaluation should be charged by theprice department of State Council and Mining right Evaluation was proposed toput into our country's price appraisal system.At present, mining resources department of State Council is not only governor ofmining right but also manager of mining right evaluation. In the paper, these tworights should be apart. To nowadays mining right evaluation, under condition whichthe agency do not meet the requirement;Mining right appraisal should be managed byState Council's price department. Mining right appraisal was proposed put into ourcountry price authentication system. Namely, both qualification of organization andits office clerk for mining right appraisal need to be confirmed. Mining right appraisalshould be appraised authoritatively. And the function of supervising management onthe process of mining right appraisal should be strengthened.3. Mining right appraisal should be entrusted by state as the governor and ownerwhile the mining right is traded outState has trio-role of governor, owner and investor in mining right appraisal activity.According as Mining Resources Law and it's three affiliated rules of law, to promotethe development of mining and avoid loss of state's benefits, state should entrust tocarry the mining right appraisal as the governor and owner of mining right but not forinvestment return.4 The standard for confirming the approach and method of mining rightappraisal is brought forward for making sure equity and justnessThe cost approach should be used and the cost return should be a base whileState's mining right is traded out. The price of mining right should be appraised bymarket comparison so that the parties' right and benefit can be balanced. The benefitapproach should be adopted as a consulting mining right appraisal for making sure thebenefit of investor.
【中文关键词】 鉴证类矿业权评估; 价格鉴证; 双认定; 价格认证
【英文关键词】 Mining right appraisal; price appraisal; bi-authentication; price authentication
