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矿产资源评估准则在涉及矿资产的经济活动中扮演着极其重要的角色。文章旨在通过对世界上最早的矿产资源评估准则——澳大利亚VALMIN准则和中国的矿业权评估准则(CMVS)的比较研究,阐释两个准则的基本概念和主要定义的异同,从准则的整体要求、应用和技术规范3个大的方面,编制原则、制定机构、适用领域、应用范围、评估者资质、评估途径、参数和结果等8个小点分析两者之间的区别并发现值得互相借鉴之处,并给出完善两个准则的具体建议。同时,通过对这些差异的进一步分析,探讨这些差异的形成原因和相应的结论,也为中国乃至全球矿产资源评估准则的制定和改进提供参考。
Mineral resource assessment guidelines play an extremely important role in the economic activities involving mineral assets. The purpose of this article is to explain the similarities and differences between the basic concepts and the main definitions of the two guidelines through the comparative study of the world’s first mineral resources assessment criteria - Australia VALMIN guidelines and China’s Mining Rights Assessment Guidelines (CMVS) , Application and technical specifications of the three major aspects, preparation of principles, the development of institutions, areas of application, scope of application, the qualifications of assessors, assessment methods, parameters and results of eight small differences between the two and found it worth learning from each other And give specific suggestions to improve the two guidelines. At the same time, through the further analysis of these differences, the causes of the formation of these differences and the corresponding conclusions are also discussed. It also provides a reference for the formulation and improvement of the assessment criteria of mineral resources in China and the world.