【摘要】：當(dāng)今國(guó)際原油價(jià)格居高不下，面對(duì)我國(guó)能源需求的強(qiáng)勁勢(shì)頭，我國(guó)需要抓緊發(fā)展油頁(yè)巖產(chǎn)業(yè)。吉林省作為全國(guó)油頁(yè)巖資源儲(chǔ)量最豐富的地區(qū)，占我國(guó)油頁(yè)巖資源總量的55%，因此選取吉林XX市XX油頁(yè)巖開(kāi)發(fā)利用有限公司為例，探尋我國(guó)油頁(yè)巖行業(yè)發(fā)展的政策側(cè)重點(diǎn)，具有現(xiàn)實(shí)意義。 通過(guò)對(duì)國(guó)內(nèi)外油頁(yè)巖開(kāi)發(fā)現(xiàn)狀及政策的分析，，明確我國(guó)油頁(yè)巖目前存在的問(wèn)題，即油頁(yè)巖的勘探精度不足、油頁(yè)巖的開(kāi)發(fā)利用技術(shù)水平較低、我國(guó)政府對(duì)油頁(yè)巖保護(hù)支持政策力度不強(qiáng)以及環(huán)境保護(hù)與治理難度較大。最后，借鑒美國(guó)（2005年）《能源法案》以及荷蘭的“綠色基金計(jì)劃”，分別提出將我國(guó)油頁(yè)巖資源列入戰(zhàn)略儲(chǔ)備能源及建設(shè)我國(guó)“綠色礦業(yè)基金”的建議。 XXXX油頁(yè)巖有限公司是我國(guó)礦產(chǎn)資源綜合利用示范基地，同時(shí)也是綠色礦山建設(shè)企業(yè)，現(xiàn)年產(chǎn)規(guī)模約為60萬(wàn)噸，運(yùn)營(yíng)狀況良好。在全國(guó)油頁(yè)巖企業(yè)中具有代表性，根據(jù)企業(yè)提供的運(yùn)營(yíng)數(shù)據(jù)，采用技術(shù)經(jīng)濟(jì)評(píng)價(jià)的方式，估算出了樺甸豐泰油頁(yè)巖有限公司的盈虧平衡點(diǎn)，即開(kāi)采油頁(yè)巖干餾練油（頁(yè)巖油）的成本為每噸3059.28元，當(dāng)國(guó)際原油價(jià)格為每桶67.7美元時(shí)，處于保本狀態(tài)。根據(jù)這一價(jià)格，結(jié)合政府干預(yù)理論中的政府規(guī)制手段，提出了采用動(dòng)態(tài)監(jiān)管的方式，通過(guò)出臺(tái)稅收減免的政策，確保油頁(yè)巖企業(yè)的正常有序生產(chǎn)。 本文從理論與實(shí)際相結(jié)合的高度，通過(guò)對(duì)我國(guó)現(xiàn)有的油頁(yè)巖行業(yè)的扶持政策分析，明確了我國(guó)政府在未來(lái)對(duì)油頁(yè)巖行業(yè)發(fā)展的政策及調(diào)整建議。即：一是建立動(dòng)態(tài)監(jiān)管機(jī)制，實(shí)時(shí)跟蹤企業(yè)盈虧平衡點(diǎn)，并作為稅收調(diào)整的依據(jù)，為低盈利與不盈利企業(yè)提供稅收保護(hù)；二是將我國(guó)油頁(yè)巖資源列入國(guó)家儲(chǔ)備能源，在確保我國(guó)能源安全的前提下，有序開(kāi)展對(duì)油頁(yè)巖行業(yè)發(fā)展的研究。
[Abstract]:Nowadays, the international crude oil price is high, facing the strong trend of our country's energy demand, it is necessary for our country to develop the oil shale industry. Jilin Province, as the region with the most abundant oil shale resources in China, accounts for 55% of the total oil shale resources in China. Therefore, XX Oil Shale Development and Utilization Co., Ltd. of XX City of Jilin Province is selected as an example to explore the policy focus of the development of oil shale industry in China. It is of practical significance. Through the analysis of the present situation and policy of oil shale development at home and abroad, it is clear that the existing problems of oil shale in China are that the exploration precision of oil shale is insufficient, and the technical level of oil shale development and utilization is low. It is difficult for our government to support oil shale protection policy and environmental protection. Finally, drawing on the Energy Act of the United States (2005) and the Green Fund Plan of the Netherlands, Respectively, the paper puts forward some suggestions for the inclusion of oil shale resources in China's strategic energy reserves and the construction of China's "Green Mining Fund". XXXX Oil Shale Co., Ltd. is a demonstration base for the comprehensive utilization of mineral resources in China. At the same time is also a green mine construction enterprises, the current annual production of about 600000 tons, good operating conditions. According to the operation data provided by the enterprises, the profit and loss breakeven point of Huadian Fengtai Oil Shale Co., Ltd is estimated by the way of technical and economic evaluation. That is, the cost of producing oil shale dry-distilled oil is 3059.28 yuan per tonne, while international crude oil prices are at $67.70 a barrel, they are in a state of capital preservation. According to this price, combined with the government regulation means in the theory of government intervention, this paper puts forward the way of adopting dynamic supervision and issuing the policy of tax relief to ensure the normal and orderly production of oil shale enterprises. From the angle of combining theory with practice, this paper analyzes the supporting policy of oil shale industry in our country, and clarifies the policy and adjustment suggestions of our government for the development of oil shale industry in the future. That is, to establish a dynamic regulatory mechanism to track the break-even points of enterprises in real time, and to provide tax protection for low-profit and non-profitable enterprises as the basis for tax adjustment; and second, to include oil shale resources in China as a national energy reserve. Under the premise of ensuring the energy security of our country, the research on the development of oil shale industry is carried out in an orderly manner.
【學(xué)位授予單位】：中國(guó)地質(zhì)大學(xué)（北京）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F426.2

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