使用者成本法的完善与美国油气资源使用者成本的估算

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%。

The Perfection of User Cost Approach and the Estimation of User Cost of Oil and Gas Resources of America

By literature reviewing, which is about the key variables in the user cost approach, this paper proposes to eliminate the arbitrariness in the chosen of discount rate in user cost approach. Based on the estimation of U.S. social discount rate, this paper measures the user cost of U.S. oil and gas resources, then finds out that, during 2000 to 2008, the user cost of U.S. oil and gas resources increased obviously from 18.508 billion USD to 226.428 billion USD, and the fluctuation of user cost of U.S. oil and gas resources was affected deeply by the social discount rate. Comparing the data of U.S. mineral royalties of oil and gas resources with user cost, we have the conclusion that the growth of U.S. mineral royalties of oil and gas resources was slower than the growth of user cost of U.S. oil and gas resources, and the compensation of royalties to user cost was declining, and during 2002 to 2008, the proportion of the compensation of royalties to user cost dropped dramatically from 42.68% to 10.83%.