使用者成本法的完善与美国油气资源使用者成本的估算

发布时间：2018-05-05 16:13

本文选题：社会折现率 + 使用者成本　；参考：《自然资源学报》2013年06期

【摘要】：论文通过对使用者成本法的关键变量折现率的文献梳理,提出使用社会折现率来消除目前使用者成本法估算中对折现率选取的随意性,在对美国社会折现率估算的基础上,运用使用者成本法对美国油气资源使用者成本进行估算,发现美国从2000年以来,油气资源使用者成本上升显著,从2000年的185.08×108美元上升到2008年的2 264.28×108美元,并且发现油气资源使用者成本的涨落受社会折现率的影响较大。用美国油气资源权利金实缴数据同其使用者成本进行比较,得出美国油气资源权利金的增长速度慢于其使用者成本的增长速度,相关费金对使用者成本的补偿程度在下降,有偿使用费金对使用者成本的补偿比例从2002年高位的42.68%下降到2008年的10.83%。
[Abstract]:By combing the literature on the discount rate of the key variable of user costing, this paper proposes to use the social discount rate to eliminate the random selection of the discount rate in the current user cost estimation, and on the basis of estimating the social discount rate in the United States. Using user cost method to estimate the cost of oil and gas resource users in the United States, it is found that the cost of oil and gas resource users in the United States has increased significantly since 2000, from 185.08 脳 10 ~ 8 dollars in 2000 to 2 264.28 脳 10 ~ 8 dollars in 2008. It is also found that the fluctuation of user cost of oil and gas resources is greatly affected by the social discount rate. By comparing the actual payment data of American oil and gas resources royalty with its user cost, it is concluded that the growth rate of American oil and gas resources royalty is slower than that of its user cost, and the compensation degree of related fees to user cost is decreasing. The proportion of compensation for user costs fell from a high of 42.68% in 2002 to 10.83% in 2008.
【作者单位】：西安交通大学经济与金融学院;
【基金】：国家社会科学基金重大项目“完善生态补偿机制研究”(12&ZD072)
【分类号】：F406.72;F416.22

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