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煤炭等矿产资源具有耗竭性,矿产资源的大规模开发必然会带来严重的资源价值损耗。文章运用修正后的使用者成本法估算了山西1993~2010年间因煤炭资源开采而造成的资源价值损耗,发现山西煤炭资源价值损耗严重且耗竭性价值补偿不足。因此,建议改矿产资源补偿费为资源耗竭性补贴,并提高资源耗竭性价值补偿水平;建立区际之间矿产资源耗竭性补偿机制,平衡区域之间、代际之间利益关系;改革耗竭性补贴在中央与地方的分配比例,提高地方耗竭性补偿水平;耗竭性补贴专款专用,构建有效的资源财富代际转移与转化机制。
Coal and other mineral resources have depletion, large-scale development of mineral resources will inevitably bring about serious loss of resource value. The article estimates the depletion of resource value caused by the exploitation of coal resources in Shanxi Province from 1993 to 2010 with the revised user cost method. It finds that the value of Shanxi coal resources is seriously depleted and the depletion value is insufficiently compensated. Therefore, it is suggested that the compensation fee for mineral resources should be the subsidy for resource exhaustion and the compensation for the depletion value of resources should be improved; the compensation mechanism for mineral resources exhaustion should be set up to balance the interest among different regions and between generations; Subsidies in the central and local distribution of the proportion of local depletion to improve the level of depletion subsidies earmarking to build an effective resource generation and transfer mechanisms of wealth generation.