Resources & Industries ›› 2014, Vol. 16 ›› Issue (2): 56-63.

• RESOURCES EVALUATION • Previous Articles     Next Articles

A CASE STUDY ON ZHEJIANG PROVINCE: ORE AND ENERGY RESOURCESVALUES EVALUATION BASED ON NPV

PENG Wuzhen*   

  1. Dongfang College, Zhejiang University of Finance and Economics, Hangzhou 310018, China
  • Received:2013-08-14 Revised:2013-12-11 Online:2014-04-20 Published:2014-04-20
  • Contact: PENG Wuzhen(Email: pengwuzhen@163.com)

基于净现值法的矿产和能源资源价值评估研究: 以浙江省为例

彭武珍*   

  1. 浙江财经大学东方学院,浙江 杭州 310018
  • 通讯作者: 彭武珍(Email:pengwuzhen@163.com)
  • 基金资助:
    全国统计科学研究计划项目(2013LY130)

Abstract: Value evaluation on environmental assets is hard and exigent in accounting environmental values. This paper analyzes the preconditions, pros and cons, adaptability of the current NPV and its derived ones, and presents an improved pricecalibrated NPV, which is used to calculate the consumed and remaining values of ore and energy resources in Zhejiang in 2010. Compared with the simple NPV and net rent method, the improved takes into account the actual price changes of different resources, thus its evaluation is closer to the true value.

Key words: environmental asset, value evaluation, NPV, ore and energy resources, Zhejiang province

摘要: 对环境资产进行价值评估是环境价值核算中的技术难点之一,也是环境价值核算最迫切需要解决的问题。对现有评估方法中的净现值法及其衍生方法的假设条件、优缺点和适用情况进行详细比较分析后,提出了一种改进方法——经价格修正的净现值法。根据此方法,得到浙江省2010年矿产和能源资源的耗减价值和年末存量价值。结果显示,相对于简化净现值法和净租法,此改进方法充分考虑了不同资源的真实价格变化,评估结果更接近于实际的价值水平。

关键词: 环境资产, 价值评估, 净现值法, 矿产和能源资源, 浙江省

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