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本文首先明确了可耗竭资源跨期分配的动态效率标准和代际公平标准,以动态效率标准为原则,通过最优化模型分析,解释了可耗竭资源价格构成的原理。即资源价格理应保含边际直接成本、边际环境成本和边际使用者成本三部分内容,其中边际使用者成本是资源自身价值的体现。然后讨论应当如何借鉴国外经验,对资源开发过程中发生的各项成本进行补偿。最后展开量化分析,采用以代际公平原则为指导的使用者成本法估算2001年至2006年6年间陕北煤炭、石油、天然气资源开发造成的使用者成本大小,分别与各年地方财政收入当中的资源税收入作比较,得出当前价格及税收水平下,陕北能源资源价值损耗远未能得到有效补偿的结论。如此将不利于该地区能源经济的可持续发展。
In this paper, the dynamic efficiency standards and intergenerational fairness criteria of exhaustible resources intertemporal distribution are first defined. Based on the principle of dynamic efficiency standards, the principle of exhaustible resource price formation is explained through optimization model analysis. That is to say, the resource price should contain three parts: the marginal direct cost, the marginal environmental cost and the marginal user cost. Among them, the marginal user cost is the manifestation of the resource’s own value. Then discuss how to learn from foreign experience to compensate for the various costs incurred in the process of resource development. Finally, the quantitative analysis was carried out, and the user cost method guided by the principle of intergenerational equity was used to estimate the user cost caused by the exploitation of coal, oil and natural gas resources in northern Shaanxi from 2001 to 2006, respectively, with the local fiscal revenue in each year Income tax revenue for comparison, come to the current price and tax levels, the value of energy resources in northern Shaanxi loss far failed to be effective compensation conclusion. This will not be conducive to the sustainable development of the energy economy in the region.