期刊文献+

论矿业权无形资产评估的必要性

On the Necessity of the Invisible Assets Evaluation of Mineral Right
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摘要 矿业权是探矿权与采矿权的合称。矿业权是从矿产资源物权派生出来的他物权,是对矿产资源的使用权。国家允许矿业权依法流转,进入市场;但矿业权的转让价在法律上没有明确规定,必须进行评估。矿业权,是权利类型的无形资产,矿业权资产评估可简称为"矿业权评估"。本文对矿业权设立的法律规定;对矿业权评估的理论依据;特别是对矿业权出让、转让等多种形式的流转情况,及与之相关的评估的必要性作一系统地剖析和说明。 Mineral right is defined as the combination of prospecting right and mining right.Mineral right, derived-from mineral resource material right, is the right to use mineral re-sources. Our country allows the mineral right to be transferred by law and go to the market,but the mineral right has not ever been defined by law. Thus the mineral right should be eval-uated before its possession transferred.Mineral right is an invisible assets among the types of rights. The paper analyses and ex-Plains systematically the necessity of the legal definition for mineral right, the theoretical basisfor mineral cvaluation and especially the state of various change form in the transfer and sale ofmineral right.
出处 《石家庄经济学院学报》 1999年第6期541-548,共8页 Journal of Shijiazhuang University of Economics
关键词 矿产资源 矿业权 无形资产评估 中国 矿业权评估 mineral resources, mineral right, mineral right change, mineral right sale, mineral right transfer, mineral right value (or price), mineral right evaluation
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参考文献3

  • 1李晓丹主编..国有资产管理与经营[M].北京:中国统计出版社,1997:328.
  • 2楼远编著..投资项目评估学[M].北京:中国财政经济出版社,1989:638.
  • 3马克思,恩格斯著,中共中央马克思恩格斯列宁斯大林著作编译局编..马克思恩格斯选集 第1卷 上[M].北京:人民出版社,1972:2册(803).

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