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资源价格改革的科学内涵,应是其基本目标(市场能合理配置资源)与两大基本条件(资源价值能充分实现和资源价值能合理补偿)的有机统一。基于可持续发展视角下对资源价值及其构成的理论探讨,针对资源价格扭曲的实质与我国资源开发补偿机制的缺失及其严重后果,具体构建出我国资源价格改革的完整图景:即市场化改革与税费改革相结合。对策建议和战略构想:一是加快改革,建立政府适当干预下市场化的资源价格形成机制;二是推进资源税费制度重构,实现对各方特别是对资源型城市的合理补偿。
The scientific connotation of resource price reform should be the organic unity of its basic objective (the market can reasonably allocate resources) and the two basic conditions (the resource value can be fully realized and the resource value can be reasonably compensated). Based on the theoretical study of resource value and its composition from the perspective of sustainable development, in view of the essence of resource price distortion and the lack of compensation mechanism for resource development in China, and its serious consequences, we can construct a complete picture of China’s resource price reform: market-oriented reform Combined with tax reform. Countermeasure proposals and strategic ideas: First, speed up reform and establish market-oriented resource price formation mechanism under the government’s proper intervention; second, promote the reconstruction of resource taxation and fee system and realize reasonable compensation to all parties, especially resource-based cities.