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时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。
Assessing the value of environmental assets is one of the technical difficulties in calculating environmental values. It is also the most urgent problem to be solved in environmental value accounting. After a detailed comparative analysis of the assumptions, advantages, disadvantages and applicable conditions of the net present value method and its derivative methods in the existing evaluation methods, an improved method, the net present value method with price correction, is put forward. According to this method, the depletion value of mineral and energy resources and the value of the year-end inventory of Zhejiang Province are obtained. The results show that compared with the simplified net present value method and the net rent method, this improved method takes full account of the real price changes of different resources and the evaluation results are closer to the actual value.