基于使用者成本法的煤炭资源价值损耗研究——以贵州省为例  

Based on the user cost method of coal resources value loss study in guizhou province as an example

作　　者：田颖[1] 赵翠薇[1] 

机构地区：[1]贵州师范大学地理与环境科学学院,贵州贵阳550001

出　　处：《贵州师范大学学报（自然科学版）》2013年第4期4-8,共5页Journal of Guizhou Normal University：Natural Sciences

摘　　要：经济的高速发展给资源和环境带来巨大压力,而传统的国民经济核算体系未将资源与环境的损耗扣除,因而不能全面反映经济发展中所面临的资源环境问题。贵州作为一个矿产资源丰富且矿业产值占国内生产总值比重较大的资源大省,矿产资源的损耗价值核算有助于改进和完善国民经济核算体系。运用使用者成本法核算了2006～2010年贵州省煤炭资源的损耗价值,结果显示由479.91亿元下降到263.49亿元,表明我省煤炭资源在开发利用中造成了巨大的价值损耗并且没有得到补偿。故合理约束矿产资源消耗速度,加快我省资源的可持续发展利用刻不容缓。The high speed development of economy brings the huge pressure to the resource and envi- ronment, However, the traditional national economic accounting system cannot fully reflect the re- sources and environmental problems in the economic development for failing to deduct the resources and the environment loss. Guizhou as a resources province, mining value accounts for a considerable proportion on the gross domestic product and it has rich mineral resources, Mineral resources accounting is helpful to improve and perfect the national economic system . This paper uses the user cost method to calculate the coal resources loss value in 2006 -2010 in guizhou province , it declines from 47. 991 bil- lion yuan to 26. 349 billion yuan. research shows that our province on the exploitation and utilization of coal resources has caused great loss and no compensation, Therefor, to reasonable constraint the speed of mineral resource consumption and speed up the sustainable development of the resources using in our province is urgent.

关 键 词：资源价值损耗 使用者成本法 贵州省 

分 类 号：F062.1[经济管理—政治经济学]