煤炭产品的完全成本及其补偿机制研究

发布时间：2018-01-21 02:51

本文关键词： 煤炭产品完全成本补偿煤炭工业可持续发展　出处：《辽宁工程技术大学》2013年博士论文　论文类型：学位论文

【摘要】：煤炭是中国重要的能源资源,在中国的一次能源的生产和消费结构中均占有70%以上,煤炭行业的健康及可持续发展直接关系到中国经济的健康平稳运行。目前中国煤炭工业经济运行中存在着资源浪费严重、煤矿企业发展资金不足、安全投入不足,安全形势严峻、矿区生态环境得不到根本治理、老矿区闭矿转产困难等问题。其根本原因是中国对煤炭资源的开发没有施行完全成本核算制度。以致造成补偿的不足,进而导致煤炭工业的可持续发展形势严峻。为促进中国煤炭工业的可持续发展,本研究在对矿产资源的特性及煤炭产品的生产过程进行分析的基础上,运用大循环成本理论、现代资源环境经济理论、产权理论及福利经济学等经济理论,采用规范研究与实证分析相结合的方法对煤炭产品的完全成本的构成及其补偿问题进行了研究,得出以下结论：一、可持续发展模式下的煤炭产品的完全成本应包括生产性成本(地勘成本、生产成本、安全成本及发展成本)、非生产性成本(资源成本、环境成本)和“附加成本”(退出转型成本)三类七项。二、中国煤炭企业现行产品成本核算是非完全成本核算。它仅对煤炭产品的生产成本进行核算,不仅遗漏了资源成本、环境成本和地勘成本,而且也没有将安全成本、发展成本这些生产性成本纳入煤炭产品的成本核算中,而是进行单独列支,更没有在成本中计提未来退出转型成本。由于非生产性成本得不到补偿或足额补偿,部分生产性成本及附加成本没有计提或计提不足,致使中国煤矿区今天出现一系列诸如资源接续问题、环境问题、安全问题、发展问题及老矿区的生存等现实问题,使得煤炭行业的可持续发展形势严峻。三、煤炭资源资产的消耗即煤炭产品的资源成本可以“折耗”的方式实现补偿。运用马克思的地租理论、资金的时间价值理论及使用者成本理论,可建立煤炭产品的资源成本(煤炭资源资产的价值折耗)模型。因国家是矿产资源的所有者,所以煤炭产品的资源成本应由国家以“(权利)金”或“费”的形式收缴。四、煤炭产品的环境成本应由政府通过环境税费的方式补偿。由于煤炭环境成本的负外部性及其治理的公共物品特点,煤炭企业没有意愿将其纳入煤炭产品的成本,因此政府可通过向煤炭企业征收“庇古税”及施行“科斯交易”的方式使环境成本内化为企业的产品成本,并最终通过煤炭产品的出售得到补偿；五、地勘成本的补偿应通过矿业权的市场转让来实现。地勘成本由地质勘探劳动的价值转化而来,相当于开采矿产资源的前期投入,它是煤炭资源开发成本的一部分,应以折耗的形式计入采矿成本,并最终通过煤炭产品的出售使其得以补偿。六、市场经济条件下,煤炭企业的行业性特殊成本应建立资金来源渠道。煤炭生产的特殊性使得煤炭企业发生一些特殊成本,即因安全生产需要发生安全成本、因矿井的水平延伸及改扩建而发生发展成本及因煤炭资源枯竭而发生退出转型成本。矿业领域进行市场化改革后,安全成本及发展成本应直接进入煤炭生产成本；资源枯竭煤矿的退出转型是一个社会系统工程,在国家以所有者的身份收走资源成本(使用者成本)补偿的情况下,国家应通过提供资源耗竭补贴方式与企业共同解决其资金来源问题。
[Abstract]:Coal is an important energy resource in China. It occupies more than 70% of the primary energy production and consumption structure in China. The healthy and sustainable development of the coal industry is directly related to the healthy and stable operation of China's economy.
At present, China coal industry economic operation there is a serious waste of resources, coal mine enterprise development funds shortage, lack of investment in security, the security situation is grim, the ecological environment in mining areas are not fundamental control problems, difficulties in converting the old mine closure. The fundamental reason is China development of coal resources is not completely implemented so as to cause the cost accounting system. Compensation insufficiency, which leads to the sustainable development of the coal industry situation is grim.
In order to promote the sustainable development of the coal industry Chinese, this study analyzed the characteristics and the production process of coal products for mineral resources on the use of cycle cost theory, the theory of modern economic resources and the environment, property rights theory and welfare economics, mining method combined with normative research and Empirical Analysis on total cost the coal product composition and compensation issues of research, draw the following conclusions:
First, the total cost of coal products under sustainable development mode should include productive cost (Geological Prospecting cost, production cost, safety cost and development cost), three categories and seven items of non productive cost (resource cost, environmental cost) and "additional cost" (exit transformation cost).
Two, the current product cost accounting Chinese coal enterprises is incomplete cost accounting. It only accounts for coal production costs, not only the omission of resource costs, environmental costs and geological prospecting cost, and there is no security cost, cost accounting development costs of these production costs into the coal products, but separately no more shall, at the cost of the provision for future exit transition costs. Due to the non production costs to no compensation or full compensation, part of the production cost and no additional cost accrued accrued or insufficient, resulting in the coal mining area Chinese today appear a series of problems such as resources, environment, safety, survival and other practical problems the development and problems in old mining area, the sustainable development of the coal industry situation is grim.
Three, the consumption of coal resource assets is the resource cost of coal products can "depletion" way to realize compensation. Based on Marx's theory of land rent theory, the theory of time value and user cost of capital, can establish the resource cost of coal products (coal resource assets value depletion) model. Because of the national mineral resources is the owner. So the resource cost of coal products shall be made by the state "(right) collection of gold" or "fee" form.
Four, the environmental cost of coal products by the government through the environmental tax compensation. Because of public goods characteristics of negative externalities and the governance of the environmental cost of coal mining, coal enterprises will not be included in the cost of coal products, so the government can through to the coal enterprise collection "Pigou tax" and the implementation of the "Kos deal" approach the environmental cost into the product cost of the enterprise, and finally through the sale of coal products to get compensation;
Five, the geological prospecting cost compensation should be through the mining rights transfer market to achieve. The geological prospecting cost by geological exploration work and value transformation, initial investment is equivalent to the exploitation of mineral resources, it is a part of the cost of coal resources development, should be included in the form of mining by the depletion cost, and finally through the sale of coal the product can be compensated.
Six, under the condition of market economy, the industry of coal enterprises should establish the special cost sources of funds. The particularity of coal production in coal enterprise makes some special cost for production safety needs of security cost, due to mine horizontal extension and expansion of the development cost and the depletion of coal resources and exit transition cost. The mining industry market reform, the safety cost and development cost should be directly into the coal production cost; transformation of resources exhausted coal mine exit is a social system engineering, in countries with the owner of the collected resources cost (user cost) compensation, the state should work together to solve the problem of the source of funds by providing resources the depletion of subsidies and enterprises.

【学位授予单位】：辽宁工程技术大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F426.21;F406.72

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