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Study On The Value Of Compensation Of Oil And Gas Resources Development

Posted on:2016-12-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y ManFull Text:PDF
GTID:2359330536455144Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,oil and gas companies exploit resources excessively and disorderly in the mining process,leading to the serious problem: our country is facing a growing shortage of oil and gas resources,and the ecological environment is deteriorating and other practical issues.The main reasons are as follows: our country lacks compensation for the value of oil and gas resources,and related taxes system is not perfect.In order to solve the resources and environmental problems by current oil and gas resources exploitation,the study of exploitation of oil and gas resources in the value of the compensation becomes a top priority.Firstly,based on the analysis of the resource value theory,this paper proposes resource value connotation compensation: resource depletion and ecological compensation,meanwhile it describes the relationship between resources and the theoretical value of the compensation value compensation and resource taxes.Then this paper analyzes the impact of oil and gas companies in the exploitation of resources in resource depletion and ecological environment: the reality of the value of compensation basis,and it describes the relationship between compensation and value of oil and gas resource development,resource taxes.Then by comparing the value of domestic and foreign oil and gas resources compensation system,it points out the taxes problems of our oil and gas resources in the resource value compensation: the reason for the oil and gas resources and inadequate compensation for the value of resource tax;and it notes that the most basic core of compensation mechanism problem is to determine the compensation standards.Then this paper uses the user cost method and establishes ecological compensation model,to do the quantitative research for depletion of oil and gas resources compensation and ecological compensation standard,as a result,it preliminary calculates that the depletion compensation standard is between 3%-7%,and the ecological compensation standard is about 1.5%.At last,in order to protect the effect of compensation funds,this paper optimizes proposal for compensation for the value of oil and gas exploration in other areas: for resource depletion compensation,from the form of compensation funds?use of compensation funds and monitoring of compensation funds,this paper proposes the idea;in the ecological compensation,from strengthening to promote environmental awareness,gradually improving the management system,establishing an effective monitoring mechanism and setting up new ecological taxes,this paper proposes suggestions.
Keywords/Search Tags:Resource taxes, oil and gas companies, value compensation, user cost method, ecological compensation standard model
PDF Full Text Request
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