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贴现现金流量法是矿业权价值评估中应用最为广泛的方法,折现率是贴现现金流量法的关键参数。本文分析了矿业权风险因素,提出了折现率确定的几种方法。
Discounted cash flow method is the most widely used method in the valuation of mining rights, and the discount rate is the key parameter of the discounted cash flow method. This paper analyzes the risk factors of mining rights and puts forward several methods to determine the discount rate.