摘要
从国民经济及整个人类社会经济持续发展和自然资源再生产的角度看,油气资源的价值应由资源补偿再生产和生态环境治理与保护的社会必要劳动决定。在市场经济条件下,油气资源价值(价格)只有通过市场交换才能实现。我国目前油气资源有偿使用中存在的问题有:油气资源税费远不能反映资源的真正价值,税费体系设计不规范,油气资源有偿使用的市场机制未形成,以及对国内企业和国外合作者实行不同的有偿使用政策法规等。为改革和完善我国油气资源有偿使用制度,应建立科学的油气资源价值理论,实现矿权配置市场化,规范油田企业会计和成本核算制度与方法,规范油气资源所有者、经营者和作业者之间的关系。
From the perspective of renewable natural resources and sustained development of the national e-conomy, the value of oil and gas resources should be determined by the value of the labor required for its reproduction as well as the cost of environmental development and protection. Under the conditions of a market economy, the value of oil and gas resources can only be realized by exchanges on the market. However, several problem exist in the present Chinese system of compensation for utilization of oil and gas resources. Taxes and fees on oil and gas resources do not reflect the resources true value, the system of taxes and fees is not standardized, a market mechanism for compensated oil and gas resources utilization has not yet been established, and the utilization policies implemented in domestic enterprises are quite different from those of foreign collaborators. The reform and improvement of the Chinese compensated u-tilization system requires a scientific theory of oil and gas resource value, market-oriented assignment of mineral rights, standardization of petrolelum enterprises cost-accounting systems and methods, and clarification of the relations among resource owners, managers, and operaters.
出处
《国际石油经济》
1996年第2期24-27,30,共5页
International Petroleum Economics
