新疆煤炭资源开发成本补偿研究

发布时间：2018-06-15 17:59

本文选题：煤炭资源 + 成本补偿　；参考：《新疆财经大学》2014年硕士论文

【摘要】：煤炭资源是我国能源供需结构中重要的组成部分，而煤炭行业也是我国国民经济中极为重要的基础产业之一。新疆地区蕴含丰富的煤炭资源，是我国煤炭资源供给基地。但是，丰富的煤炭资源并没有给当地带来快速的经济发展和高质量生活水平，相反，与其他省份相比，新疆地区存在一系列问题，经济相对落后并且发展缓慢、经济增长能耗大并且环境污染严重、产业发展不均衡并且人均生活水平较低。党的十八大报告指出尽管我国经济增长速度很快，伴随而之的却是较大的环境资源代价。煤炭矿山企业由于开采煤炭造成安全事故频发、生态环境破坏、煤炭资源折耗等问题，企业应当对其进行补偿以承担社会责任。然而煤炭矿山企业并没有改变传统的成本核算体系，不能反映真实的成本构成情况及利润水平。因此，本文研究新疆地区煤炭资源的成本补偿问题。在国内外有关资源成本补偿的研究基础上，本文吸收资源竭耗论、可持续发展理论的思想，以微观和宏观相结合的角度，紧紧围绕煤炭资源成本补偿问题，运用使用者成本法验证新疆地区煤炭行业成本补偿不足的现状，同时，确定成本补偿标准范围的下限值；提倡企业应履行社会责任进行足额的成本补偿的同时，，也需要保护煤炭行业的正常收益，以确保煤炭行业的活跃发展，因此，企业超社会平均收益的部分确定为成本补偿标准的上限值。为确保成本补偿标准的现实意义，通过对央地企三方利益分配格局的探究确定最佳成本补偿标准区间，继而运用测算的成本补偿区间，对比煤炭企业成本补偿前后盈利状况，检验成本补偿标准的合理性。最后就新疆地区煤炭资源成本补偿提出相关的政策建议。从测算结果来看，(1)新疆煤炭企业所上缴的资源税费远远不能补偿资源竭耗及环境成本，验证了成本补偿不足的结论。(2)以新疆煤炭行业的数据为主要研究对象，得到煤炭资源成本补偿的计量结果，即煤炭资源成本补偿的上限和下限。(3)以新疆百花村股份有限公司为案例，对比分析了成本补偿前后收益状况，在一定程度上检验了成本补偿区间的合理性。
[Abstract]:Coal resource is an important part of energy supply and demand structure in China, and coal industry is one of the most important basic industries in our national economy. Xinjiang contains abundant coal resources and is the supply base of coal resources in China. However, the rich coal resources have not brought about rapid economic development and high quality of living in the region. On the contrary, compared with other provinces, Xinjiang has a series of problems, the economy is relatively backward and the development is slow. Economic growth energy consumption and serious environmental pollution, uneven industrial development and low per capita living standards. The report of the 18th National Congress of the Communist Party of China points out that although China's economy is growing rapidly, it is accompanied by a greater cost of environmental resources. Due to the frequent accidents caused by coal mining, the destruction of ecological environment and the depletion of coal resources, coal mining enterprises should compensate them for their social responsibility. However, coal mining enterprises have not changed the traditional cost accounting system, and can not reflect the true cost composition and profit level. Therefore, this paper studies the cost compensation of coal resources in Xinjiang. On the basis of domestic and foreign research on resource cost compensation, this paper absorbs the ideas of resource exhaustion theory and sustainable development theory, and closely revolves around the problem of coal resource cost compensation from the angle of combining micro and macro. Using the user cost method to verify the current situation of insufficient cost compensation in the coal industry in Xinjiang, at the same time, to determine the lower limit value of the standard range of cost compensation, and to advocate that enterprises should fulfill their social responsibility to make full cost compensation at the same time, It is also necessary to protect the normal income of the coal industry in order to ensure the active development of the coal industry, so the part of the enterprise's super-average income is defined as the upper limit of the cost compensation standard. In order to ensure the practical significance of the cost compensation standard, the best cost compensation standard interval is determined by probing into the three-party benefit distribution pattern of central, local and enterprise, and then the profit situation of coal enterprises before and after cost compensation is compared with the calculated cost compensation interval. Check the reasonableness of the cost compensation standard. Finally, the paper puts forward relevant policy recommendations on the cost compensation of coal resources in Xinjiang. From the result of calculation, we can see that the resource taxes and fees paid by Xinjiang coal enterprises are far from compensating for the exhaustion of resources and environmental costs, which verifies the conclusion that the cost compensation is insufficient. (2) taking the data of Xinjiang coal industry as the main research object, The measurement results of coal resources cost compensation, that is, the upper and lower limits of coal resources cost compensation, are obtained. Taking Xinjiang Baihuacun Co., Ltd as a case, the income situation before and after cost compensation is compared and analyzed. To some extent, the rationality of the cost compensation interval is tested.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.72

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