石油基金法律制度国际经验及其启示  

International Experience of Oil Funds and Theirs Inspiration

作　　者：郭堃[1] 杨卫东[1] 

机构地区：[1]华北电力大学人文与社会科学学院,北京102206

出　　处：《华北电力大学学报（社会科学版）》2010年第2期17-22,共6页Journal of North China Electric Power University(Social Sciences)

摘　　要：建立石油基金是石油生产国破解资源诅咒和富饶悖论的制度之一,实现石油收益在各利益相关者之间的公正分配、石油基金管理的公开透明及其功能的多元化是其共同特征。我国现有的石油资源管理和税费制度尚不能完全解决石油收益分配不公和功能单一的问题,因此,有必要在借鉴国外经验的基础上,建立具有分配、储蓄和稳定功能的石油基金制度。The estalishment of oil funds has become one of regimes for settling the resourse curse and the paradox of the plenty.Fair distribution of oil revenues among all subjects with their respective interests,piblic,transparent management and multiple functions are theirs common features.The existing oil resourse management and the systems of all sorts of tax and charges in China can not work out those problems of unfair allocation and single function effectively.Therefore,it is necessary to establish oil fund system with the functions of distribution,saving and stabilization based on international experiences.

关 键 词：石油基金 资源诅咒 国际比较 石油税费 

分 类 号：D920.4[政治法律—法学]