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应用随机时间序列理论和资产评估理论对矿产资源资产估价的收益现值法进行了研究,建立了待估矿产资源资产未来净收益的动态预测模型,提出了折现率历史数据的测算方法,据此,建立了与净收益预测模型相类似的未来折现率的动态预测模型。这些模型和方法为把现行的偏重于静态的收益现值法扩展为科学实用的动态收益现值法奠定了基础
Applying the stochastic time series theory and asset appraisal theory to study the present value method of the valuation of mineral resources assets, established a dynamic forecast model of the future net income of the mineral resources assets to be evaluated, and proposed a method for calculating the historical data of discount rate. Therefore, a dynamic forecast model of future discount rate similar to the net income forecast model is established. These models and methods lay the foundation for expanding the current method of present value of interest, which is biased towards static, into a scientific and practical method of present value of dynamic returns.