中国煤炭和石油天然气开发中的使用者成本测算与价值补偿研究

User Cost of the Exploitation of Coal and Oil & Natural Gas Resource and Value Compensation in China

从使用者成本的内涵及其表现形式出发，采用使用者成本法在不同的折现率下计算了我国1990-2007年煤炭和石油天然气开发中的使用者成本，并将其与我国对煤炭和石油天然气开发征收的资源费和资源税进行比较，发现我国对煤炭开发征收的资源税费能补偿5％～10％折现率下的使用者成本，对石油天然气开发征收的资源税费只能部分补偿10％折现率下的使用者成本。

The user cost approach is used to evaluate the user cost of the exploitation of coal and oil ＆ natural gas resource from 1994 to 2007 in China at different discount rates respectively. The comparison of the resource tax and resource fee of coal and oil ＆ natural gas shows that the resource tax and fee of coal can compensate the user cost of coal resource from the exploitation at 5-10% discount rate while the resource tax and fee of oil ＆ natural gas can compensate the user cost of oil ＆ natural resource from the exploitation at 10% discount rate.