油气资源开发的价值补偿研究

发布时间：2018-07-17 20:37

【摘要】：近年来油气企业在开采过程中对资源的过度和无序开采,导致我国正面临油气资源日益短缺、生态环境日益恶化等现实问题,究其原因,在于我国对油气资源价值的补偿不足、相关税费体系不健全,为了解决当前油气资源开采所引发的资源、环境问题,对油气资源开采中的价值补偿问题进行研究成为当务之急。文章首先在分析资源价值理论的基础上,提出了资源价值补偿的内涵,即资源耗竭补偿和生态环境补偿,介绍了资源价值补偿的理论依据以及价值补偿与资源税费的关系;接着分析了油气企业在资源开采中对资源耗竭和生态环境造成的影响,即价值补偿的现实依据,并阐述了油气资源开发与价值补偿、资源税费的关系;然后通过对比国内外油气资源价值补偿体系,指出我国油气资源税费在资源价值补偿方面存在的问题,即我国资源税费对油气资源的价值补偿不足及原因,并指出补偿机制最基本、最核心的问题就是补偿标准的确定;紧接着采用了使用者成本法和建立生态环境补偿模型分别对油气资源耗竭补偿和生态环境补偿标准进行了定量研究,初步计算出了资源耗竭补偿标准为3%-7%之间,生态环境补偿标准大约为1.5%;最后为了保障补偿资金的使用效果,提出了油气开采中价值补偿其他方面的优化建议:在资源耗竭补偿方面从补偿资金的形式、补偿资金的用途以及补偿资金的监控三方面提出构想,在生态环境补偿方面从加强宣传环保意识、逐步完善管理体制、建立有效监督机制以及对新的生态环境税具体内容的构想。
[Abstract]:In recent years, the excessive and unordered exploitation of resources in the process of oil and gas production has led to the fact that China is facing the shortage of oil and gas resources and the deterioration of the ecological environment. The reason is that the compensation for the value of oil and gas resources is insufficient and the related tax and fee system is not healthy. In order to solve the current oil and gas resources exploitation, it is caused by the exploitation of oil and gas resources. On the basis of the analysis of the theory of resource value, the article first puts forward the connotation of the compensation for resource value, namely the compensation for resource exhaustion and the compensation of the ecological environment, and introduces the theoretical basis of the compensation for the value of resources and the value compensation and resources. The relationship between tax and fee is analyzed. Then, the influence of oil and gas enterprises on resource depletion and ecological environment is analyzed, that is, the realistic basis of value compensation, and the relationship between oil and gas resources exploitation and value compensation and resource tax and fee, and then the tax and fee of oil and gas resources in China are pointed out by comparing domestic and foreign oil and gas resources compensation system. There are some problems in the compensation of resources value, that is, the shortage and reason of the value compensation of resources to oil and gas resources in China, and points out that the most fundamental of the compensation mechanism is the determination of the compensation standard, and the use of the user cost method and the establishment of the ecological environment compensation model to compensate for the depletion of oil and gas resources and the ecological ring, respectively. The standard of boundary compensation is studied quantitatively, the compensation standard of resource exhaustion is 3%-7%, the ecological environment compensation standard is about 1.5%. Finally, in order to guarantee the use effect of the compensation funds, the optimization suggestions on other aspects of the value compensation in the oil and gas exploitation are put forward: the form of compensation fund in the resource exhaustion compensation is made up. Three aspects of the use of compensation funds and the monitoring of compensation funds are put forward. In the aspects of ecological environment compensation, it is necessary to strengthen the awareness of environmental protection, gradually improve the management system, establish an effective supervision mechanism and the conception of the specific content of the new ecological environment tax.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22

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