Abstract:

Canada, Australia and South Africa go ahead in assess mining properties and have their own guidelines and standards, which promote greatly the development of mining properties assessment. This paper compares the Canada’s CIMVal, Australia’s Valmin and South Africa’s Samval and Code 14 of International Assessment Guideline Committee, and provides a reference for China to establish mining property assessment guidelines.

Key words:

mining properties; assessment guidelines; international comparison

摘要：

在矿资产评估领域，加拿大、澳大利亚、南非3国走在了世界前列，他们都制定了本国的矿资产评估准则，极大地规范并推动了本国矿资产评估行业的发展。本文旨在通过对比加拿大CIMVal标准和准则、澳大利亚Valmin规范、南非Samval规范以及国际评估准则委员会IVS指南14，为中国制定矿业权评估准则提供参考。

关键词: 矿资产；评估准则；国际比较