發(fā)布時(shí)間：2018-06-15 17:59

  本文選題：煤炭資源 + 成本補(bǔ)償��； 參考：《新疆財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：煤炭資源是我國(guó)能源供需結(jié)構(gòu)中重要的組成部分，而煤炭行業(yè)也是我國(guó)國(guó)民經(jīng)濟(jì)中極為重要的基礎(chǔ)產(chǎn)業(yè)之一。新疆地區(qū)蘊(yùn)含豐富的煤炭資源，是我國(guó)煤炭資源供給基地。但是，豐富的煤炭資源并沒(méi)有給當(dāng)?shù)貛��?lái)快速的經(jīng)濟(jì)發(fā)展和高質(zhì)量生活水平，相反，與其他省份相比，新疆地區(qū)存在一系列問(wèn)題，經(jīng)濟(jì)相對(duì)落后并且發(fā)展緩慢、經(jīng)濟(jì)增長(zhǎng)能耗大并且環(huán)境污染嚴(yán)重、產(chǎn)業(yè)發(fā)展不均衡并且人均生活水平較低。黨的十八大報(bào)告指出盡管我國(guó)經(jīng)濟(jì)增長(zhǎng)速度很快，伴隨而之的卻是較大的環(huán)境資源代價(jià)。煤炭礦山企業(yè)由于開(kāi)采煤炭造成安全事故頻發(fā)、生態(tài)環(huán)境破壞、煤炭資源折耗等問(wèn)題，企業(yè)應(yīng)當(dāng)對(duì)其進(jìn)行補(bǔ)償以承擔(dān)社會(huì)責(zé)任。然而煤炭礦山企業(yè)并沒(méi)有改變傳統(tǒng)的成本核算體系，不能反映真實(shí)的成本構(gòu)成情況及利潤(rùn)水平。因此，本文研究新疆地區(qū)煤炭資源的成本補(bǔ)償問(wèn)題。 在國(guó)內(nèi)外有關(guān)資源成本補(bǔ)償?shù)难芯炕�礎(chǔ)上，本文吸收資源竭耗論、可持續(xù)發(fā)展理論的思想，以微觀和宏觀相結(jié)合的角度，緊緊圍繞煤炭資源成本補(bǔ)償問(wèn)題，運(yùn)用使用者成本法驗(yàn)證新疆地區(qū)煤炭行業(yè)成本補(bǔ)償不足的現(xiàn)狀，同時(shí)，確定成本補(bǔ)償標(biāo)準(zhǔn)范圍的下限值；提倡企業(yè)應(yīng)履行社會(huì)責(zé)任進(jìn)行足額的成本補(bǔ)償?shù)耐瑫r(shí)，，也需要保護(hù)煤炭行業(yè)的正常收益，以確保煤炭行業(yè)的活躍發(fā)展，因此，企業(yè)超社會(huì)平均收益的部分確定為成本補(bǔ)償標(biāo)準(zhǔn)的上限值。為確保成本補(bǔ)償標(biāo)準(zhǔn)的現(xiàn)實(shí)意義，通過(guò)對(duì)央地企三方利益分配格局的探究確定最佳成本補(bǔ)償標(biāo)準(zhǔn)區(qū)間，繼而運(yùn)用測(cè)算的成本補(bǔ)償區(qū)間，對(duì)比煤炭企業(yè)成本補(bǔ)償前后盈利狀況，檢驗(yàn)成本補(bǔ)償標(biāo)準(zhǔn)的合理性。最后就新疆地區(qū)煤炭資源成本補(bǔ)償提出相關(guān)的政策建議。 從測(cè)算結(jié)果來(lái)看，(1)新疆煤炭企業(yè)所上繳的資源稅費(fèi)遠(yuǎn)遠(yuǎn)不能補(bǔ)償資源竭耗及環(huán)境成本，驗(yàn)證了成本補(bǔ)償不足的結(jié)論。(2)以新疆煤炭行業(yè)的數(shù)據(jù)為主要研究對(duì)象，得到煤炭資源成本補(bǔ)償?shù)挠?jì)量結(jié)果，即煤炭資源成本補(bǔ)償?shù)纳舷藓拖孪蕖?3)以新疆百花村股份有限公司為案例，對(duì)比分析了成本補(bǔ)償前后收益狀況，在一定程度上檢驗(yàn)了成本補(bǔ)償區(qū)間的合理性。
[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.
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.21;F406.72

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