运用哈伯格三角分析了水资源费超额负担的存在以及计量,阐述了其产生的原因,即商品相对价格变化与替代效应。征收水资源费虽然会造成效率损失,但从用水的眼前利益与长远利益角度看,两害相权取其轻,水资源费又不得不征。文章提出了水资源费的优化征收方法,既保证水资源费的征收,又尽可能避免或减少征费超额负担。 By using the Haberger triangle, this paper analyzes the existence and measurement of excess burden of water resource fee, and expounds the reasons for its occurrence, that is, the relative price change and substitution effect of goods. Although the levying of water resources fee will result in loss of efficiency, from the immediate and long-term interests of water use, the rights of the two parties should be taken lightly and the water resource fee will have to be levied. The article puts forward the method of optimizing the collection of water resources fee, which not only guarantees the collection of water resource fee but also avoids or reduces the excess burden of levying fee as much as possible.