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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%。
By combing the literature on the discount rate of key variables in the user cost method, this paper proposes to use the social discount rate to eliminate the arbitrary choice of the discount rate in the current user cost estimation. In the analysis of the discount rate of the American society Based on this, we estimate the cost of oil and gas resources users in the United States by using the user cost method and find that the cost of oil and gas resource users in the United States has risen significantly since 2000, from US $ 185.08 × 108 in 2000 to 2 264.28 × 108 in 2008 US dollar, and found that the fluctuation of the cost of oil and gas resources users is greatly affected by the social discount rate. The comparison of the paid-up data of royalties of US oil and gas resources with the cost of its users shows that the growth rate of royalties of oil and gas resources in the United States is slower than the growth rate of its user costs. The compensation for user costs of the related fees is declining. The proportion of compensated user fees to users’ compensation decreased from 42.68% in 2002 to 10.83% in 2008.