CAJ | 학술논문

完善的矿产资源定价机制对于促进发展方式转变,构建节约型社会至关重要。文章认为,矿产资源的理论价格应该以其完全成本（包括生产成本、资本成本、使用者成本和环境外部成本）为基准,并以国投新集公司为例核算了该公司2011年煤炭资源的理论价格。研究发现,理论价格与实际市场价格存在耗竭成本、环境外部成本与资本成本三方面扭曲,而改革和完善矿产资源定价机制的关键是按照完全内部化两个外部成本的要求改革资源税费制度,并尽快完善矿区以矿业企业为主体的生态补偿机制。
완선적광산자원정개궤제대우촉진발전방식전변,구건절약형사회지관중요。문장인위,광산자원적이론개격응해이기완전성본（포괄생산성본、자본성본、사용자성본화배경외부성본）위기준,병이국투신집공사위례핵산료해공사2011년매탄자원적이론개격。연구발현,이론개격여실제시장개격존재모갈성본、배경외부성본여자본성본삼방면뉴곡,이개혁화완선광산자원정개궤제적관건시안조완전내부화량개외부성본적요구개혁자원세비제도,병진쾌완선광구이광업기업위주체적생태보상궤제。
The reform of pricing mechanism of mineral resources is essential for the transformation of development mode, and to build a resource-saving society. This article argues that the full cost （including the cost of production, the cost of capital, the user cost and the external environmental cost） should be taken as a benchmark for the theoretical price of mineral resources. Taking SDIC XINJI Company as an example, this paper calculates the theoretical price of the company＇s coal resources. The study found that the theo- retical price and the actual market price exists three distortions including depletion costs, environmental external costs and the cost of capital. The key to improve the pricing mechanism of mineral resources lies in reforming the recourse tax system in accordance with the fully internalize the external costs, and improving ecological compensation mechanism with mining enterprises as the main body as soon as possible.