水资源资产价值评估的收益现值法研究

摘要

In this paper, a mathematical model and its parameters are studied on the basis of the concept of profit present value method for value appraisal of water resource assets. Besides, the procedure of applications,advantages and disadvantages of the profit present value method for both water-supply departments and water-supply targets are analyzed and compared.The results show that , although the estimation of the benefit amount and discount rate is difficult,they can be calculated.And the calculated redults are easily accepted by both water suppliers and users.%在水资源资产价值评估收益现值法概念定义的基础上，对收益现值法数学模型建立及模型中各参数的确定等进行了研究；同时对供水部门收益现值法和供水目标收益现值法的使用，收益现值法的应用程序、优缺点等进行了分析比较.结果表明，尽管收益现值法中预期收益额、折现率的估算有一定的难度，但通过研究还是可以计算确定的，且评估结果能真实反映水资源资产价值，易为供需双方所接受.