本文關鍵詞： 煤炭產(chǎn)品 完全成本 補償 煤炭工業(yè) 可持續(xù)發(fā)展　出處：《遼寧工程技術大學》2013年博士論文　論文類型：學位論文

【摘要】：煤炭是中國重要的能源資源,在中國的一次能源的生產(chǎn)和消費結構中均占有70%以上,煤炭行業(yè)的健康及可持續(xù)發(fā)展直接關系到中國經(jīng)濟的健康平穩(wěn)運行。 目前中國煤炭工業(yè)經(jīng)濟運行中存在著資源浪費嚴重、煤礦企業(yè)發(fā)展資金不足、安全投入不足,安全形勢嚴峻、礦區(qū)生態(tài)環(huán)境得不到根本治理、老礦區(qū)閉礦轉產(chǎn)困難等問題。其根本原因是中國對煤炭資源的開發(fā)沒有施行完全成本核算制度。以致造成補償?shù)牟蛔?進而導致煤炭工業(yè)的可持續(xù)發(fā)展形勢嚴峻。 為促進中國煤炭工業(yè)的可持續(xù)發(fā)展,本研究在對礦產(chǎn)資源的特性及煤炭產(chǎn)品的生產(chǎn)過程進行分析的基礎上,運用大循環(huán)成本理論、現(xiàn)代資源環(huán)境經(jīng)濟理論、產(chǎn)權理論及福利經(jīng)濟學等經(jīng)濟理論,采用規(guī)范研究與實證分析相結合的方法對煤炭產(chǎn)品的完全成本的構成及其補償問題進行了研究,得出以下結論： 一、可持續(xù)發(fā)展模式下的煤炭產(chǎn)品的完全成本應包括生產(chǎn)性成本(地勘成本、生產(chǎn)成本、安全成本及發(fā)展成本)、非生產(chǎn)性成本(資源成本、環(huán)境成本)和“附加成本”(退出轉型成本)三類七項。 二、中國煤炭企業(yè)現(xiàn)行產(chǎn)品成本核算是非完全成本核算。它僅對煤炭產(chǎn)品的生產(chǎn)成本進行核算,不僅遺漏了資源成本、環(huán)境成本和地勘成本,而且也沒有將安全成本、發(fā)展成本這些生產(chǎn)性成本納入煤炭產(chǎn)品的成本核算中,而是進行單獨列支,更沒有在成本中計提未來退出轉型成本。由于非生產(chǎn)性成本得不到補償或足額補償,部分生產(chǎn)性成本及附加成本沒有計提或計提不足,致使中國煤礦區(qū)今天出現(xiàn)一系列諸如資源接續(xù)問題、環(huán)境問題、安全問題、發(fā)展問題及老礦區(qū)的生存等現(xiàn)實問題,使得煤炭行業(yè)的可持續(xù)發(fā)展形勢嚴峻。 三、煤炭資源資產(chǎn)的消耗即煤炭產(chǎn)品的資源成本可以“折耗”的方式實現(xiàn)補償。運用馬克思的地租理論、資金的時間價值理論及使用者成本理論,可建立煤炭產(chǎn)品的資源成本(煤炭資源資產(chǎn)的價值折耗)模型。因國家是礦產(chǎn)資源的所有者,所以煤炭產(chǎn)品的資源成本應由國家以“(權利)金”或“費”的形式收繳。 四、煤炭產(chǎn)品的環(huán)境成本應由政府通過環(huán)境稅費的方式補償。由于煤炭環(huán)境成本的負外部性及其治理的公共物品特點,煤炭企業(yè)沒有意愿將其納入煤炭產(chǎn)品的成本,因此政府可通過向煤炭企業(yè)征收“庇古稅”及施行“科斯交易”的方式使環(huán)境成本內(nèi)化為企業(yè)的產(chǎn)品成本,并最終通過煤炭產(chǎn)品的出售得到補償； 五、地勘成本的補償應通過礦業(yè)權的市場轉讓來實現(xiàn)。地勘成本由地質(zhì)勘探勞動的價值轉化而來,相當于開采礦產(chǎn)資源的前期投入,它是煤炭資源開發(fā)成本的一部分,應以折耗的形式計入采礦成本,并最終通過煤炭產(chǎn)品的出售使其得以補償。 六、市場經(jīng)濟條件下,煤炭企業(yè)的行業(yè)性特殊成本應建立資金來源渠道。煤炭生產(chǎn)的特殊性使得煤炭企業(yè)發(fā)生一些特殊成本,即因安全生產(chǎn)需要發(fā)生安全成本、因礦井的水平延伸及改擴建而發(fā)生發(fā)展成本及因煤炭資源枯竭而發(fā)生退出轉型成本。礦業(yè)領域進行市場化改革后,安全成本及發(fā)展成本應直接進入煤炭生產(chǎn)成本；資源枯竭煤礦的退出轉型是一個社會系統(tǒng)工程,在國家以所有者的身份收走資源成本(使用者成本)補償?shù)那闆r下,國家應通過提供資源耗竭補貼方式與企業(yè)共同解決其資金來源問題。
[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.

【學位授予單位】：遼寧工程技術大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F426.21;F406.72

【參考文獻】

相關期刊論文 前10條

1 張 青;對企業(yè)環(huán)境成本補償?shù)奶接慬J];安陽大學學報;2004年04期

2 晏智杰;自然資源價值芻議[J];北京大學學報(哲學社會科學版);2004年06期

3 王廣成;中國資源稅費理論與實踐[J];中國煤炭經(jīng)濟學院學報;2002年02期

4 高殿軍;;煤炭產(chǎn)品的完全成本核算框架研究[J];山東工商學院學報;2010年03期

5 大循環(huán)成本理論及運用課題組;可持續(xù)發(fā)展與自然資源消耗的成本補償——大循環(huán)成本理論具體運用的研究[J];財經(jīng)研究;1996年12期

6 袁永德;馮根福;;我國能礦資源價格改革的經(jīng)濟學分析[J];財經(jīng)理論與實踐;2007年01期

7 李松齡;勞動價值論的稀少性問題研究[J];長沙電力學院學報(社會科學版);2001年03期

8 韓洪今;;論我國礦業(yè)稅費制度的改革[J];當代法學;2007年02期

9 武振;構建中國的環(huán)境稅收體系[J];當代經(jīng)濟研究;2003年11期

10 成金華,吳巧生;中國礦產(chǎn)資源經(jīng)濟研究綜述[J];中國地質(zhì)大學學報(社會科學版);2003年06期

相關博士學位論文 前1條

1 崔娜;礦產(chǎn)資源開發(fā)補償稅費政策研究[D];中國地質(zhì)大學(北京);2012年

，

本文編號：1450238