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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。
Mining right is the combination of prospecting and mining rights. The mining right is his real right deriving from the real right of mineral resources, which is the right to use mineral resources. The state allows the transfer of mining rights according to law to enter the market; however, the transfer price of mining rights is not legally stipulated and must be assessed. Mining rights are intangible assets of the right type. Assets evaluation of mining rights may be abbreviated as “Evaluation of Mining Right”. In this paper, the legal provisions on the mining rights; theoretical basis for the assessment of the mining rights; in particular, on the transfer of mining rights, and other forms of circulation, and the need for the relevant assessment for a systematic analysis and description.