以陕北地区2002-2009年煤炭、石油天然气资源开发利用数据为依据,运用使用者成本法分别计算了1.98%、4.14%折现率下煤炭、石油天然气的使用者成本,并与当地实际征收的资源税费进行比较,考察资源开采后的价值回收情况。研究结果表明:陕北地区现行的资源税费水平只能部分补偿4.14%折现率下的煤炭使用者成本,根本无法补偿石油天然气的使用者成本。 Taking the exploitation and utilization of coal, oil and gas resources in northern Shaanxi from 2002 to 2009 as the basis, the user cost method was used to calculate the user costs of coal, oil and natural gas at the discount rate of 1.98% and 4.14%, respectively, Of the resources and taxes to compare the resource recovery after the investigation of the value of recovery. The results show that the current tax and resource level of resources in northern Shaanxi can only partly compensate the coal users at the discount rate of 4.14%, which can not compensate the users of oil and gas at all.