煤炭可持续发展基金财务研究

发布时间：2018-03-21 09:15

本文选题：煤炭可持续发展基金　切入点：煤炭基金征收使用　出处：《山西大学》2013年硕士论文　论文类型：学位论文

【摘要】：煤炭可持续发展基金是山西省人民政府为实现煤炭产业可持续发展而设立的基金。作为国家唯一煤炭产业可持续发展试点省份,山西省设立煤炭可持续发展基金,目的是建立煤炭开采综合补偿和生态环境恢复补偿机制,弥补煤炭开采给山西造成的历史欠账,综合解决山西煤炭工业发展中存在的一系列问题,为实现山西煤炭可持续发展提供财力支持。自2007年3月开始试行以来,关于煤炭可持续发展基金的研究主要是以部分地区煤炭可持续发展基金的征收使用情况为例加以分析,从煤炭可持续发展基金征收产生的影响,基金的征收是否合理等角度加以考虑,侧重分析的是其存在的合理性,忽视了对煤炭可持续发展基金管理的研究。随着煤炭可持续发展基金的发展,相关的基本管理制度逐步建立完善,有关煤炭可持续发展基金的管理体系也基本形成,关于煤炭可持续发展基金的政策效应、征收使用过程中存在的问题及对策、监管体系、法制建设研究等方面的文献先后涌出,证明了在管理煤炭可持续发展基金的过程中应该建立相关的管理制度、规范体系,应该从煤炭可持续发展基金的整个管理过程来考虑具体规范的方法和措施。本文在研究过程中,从山西省煤炭可持续发展基金的实际管理情况出发,结合本人实际工作经验,对我省煤炭可持续发展基金财务管理作了一般分析,以山西省各市县2007-2012年的煤炭可持续发展基金收支数据为样本,对我省煤炭可持续发展基金的征收、使用及监督进行分析,采用理论研究和实证分析相结合方法,通过分析有关数据资料阐明了煤炭可持续发展基金征收使用监管过程中存在的问题,并提出了应从完善各市县具体管理制度、适当调整各级基金收入分成比例、转变基金管理模式、完善监督体系、加强法制建设及完善煤炭基金信息披露等几个方面规范管理煤炭可持续发展基金的对策,以此提高煤炭可持续发展基金的管理效率在山西煤炭市场经济条件下,煤炭可持续发展基金作为一项较新的事物,关于其财务管理的理论研究还相对较少,没有形成完整的财务管理体系,希望本文提出的见解能为我省煤炭可持续发展基金的财务管理尽一份微薄之力。
[Abstract]:Coal sustainable development fund is the people's Government of Shanxi Province set up to achieve the sustainable development of coal industry fund. As the only national coal industry sustainable development pilot provinces, Shanxi Province set up coal sustainable development fund, the purpose is to establish the comprehensive compensation and restoration and compensation mechanism of ecological environment of coal mining, coal mining caused by Shanxi to compensate for historical debts, comprehensive solution a series of problems in the development of Shanxi coal industry, to provide financial support for the realization of sustainable development of Shanxi coal. Since March 2007 began the trial and Research on coal sustainable development fund is the main part of the coal sustainable development fund levy use case analysis, the impact from the collection of coal sustainable development fund, fund the collection is reasonable angle into consideration, focus on the analysis of the existence of the Rational, ignored the study on coal sustainable development fund management. With the development of coal sustainable development fund, the basic management system related to gradually establish and improve, the coal sustainable development fund management system has basically formed, the policy effect on the sustainable development of coal base gold, problems and Countermeasures Existing in the process of collecting and using supervision system study on the construction of legal system, the literature has proved that in the process of emission, management of coal sustainable development fund should be established in the relevant management system, standard system, should consider the specific methods and measures from the norms of the whole management process of coal sustainable development fund.
In this paper, starting from the actual management situation of Shanxi coal sustainable development fund, combined with my practical experience, to fund the financial management of our province coal sustainable development as a general analysis to the sustainable development of the coal cities and counties in Shanxi 2007-2012 years of fund balance data of coal sustainable development fund in our province collection, use and supervision are analyzed, with the combination of theoretical research and empirical analysis, through the analysis of the relevant data to clarify the coal sustainable development fund levy supervision process of the existing problems, and puts forward the concrete management system of cities and counties should improve, adjust the fund income levels into proportion, change the fund management mode, perfect the supervision system, strengthen the construction of legal system and perfect the coal fund information disclosure and other aspects of standardized management of the sustainable development of the coal base Measures of gold to improve the management efficiency of the coal sustainable development fund
In Shanxi coal under the condition of market economy, coal sustainable development fund as a new thing, a theoretical study on the financial management is still relatively few, has not formed a complete system of financial management, we hope that this opinion can contribute to the financial management of our province coal sustainable development fund.

【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.21;F234.4

【参考文献】