摘要
本文回顾我国矿业权评估管理历史和现状,指出在资本市场涉矿资产评估存在的问题,分别从完善资产评估规则、建立监管协作体系、探索指定评估、建立评估后续跟踪制度、涉矿上市公司差异化披露制度,以及加强培训交流、提高评估机构内控管理水平等方面提出改进建议。
This paper reviews the history and present situation of mining right evaluation management and points out problems of mining right evaluation under the view of capital market supervision.This paper brings several suggestions to solve such problems,including but not limited:improving the assets evaluation rules,establishing regulatory cooperation system,exploring specified evaluation institution,establishing assessment evaluation follow-up tracking system,establishing different disclosure rules for mining right involved listed companies,and strengthen training and communication for evaluation practitioners,improving the management level and internal control of evaluation institutions.
出处
《中国矿业》
北大核心
2014年第S1期57-60,共4页
China Mining Magazine
关键词
资本市场
矿业权
评估
监管
capital market
mining right
evaluation
supervision
