本文關(guān)鍵詞： 煤炭產(chǎn)品 完全成本 補(bǔ)償 煤炭工業(yè) 可持續(xù)發(fā)展　出處：《遼寧工程技術(shù)大學(xué)》2013年博士論文　論文類型：學(xué)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(fèi)結(jié)構(gòu)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(guān)系到中國經(jīng)濟(jì)的健康平穩(wěn)運(yùn)行。 目前中國煤炭工業(yè)經(jīng)濟(jì)運(yùn)行中存在著資源浪費(fèi)嚴(yán)重、煤礦企業(yè)發(fā)展資金不足、安全投入不足,安全形勢嚴(yán)峻、礦區(qū)生態(tài)環(huán)境得不到根本治理、老礦區(qū)閉礦轉(zhuǎn)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(bǔ)償?shù)牟蛔?進(jìn)而導(dǎo)致煤炭工業(yè)的可持續(xù)發(fā)展形勢嚴(yán)峻。 為促進(jìn)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(jìn)行分析的基礎(chǔ)上,運(yùn)用大循環(huán)成本理論、現(xiàn)代資源環(huán)境經(jīng)濟(jì)理論、產(chǎn)權(quán)理論及福利經(jīng)濟(jì)學(xué)等經(jīng)濟(jì)理論,采用規(guī)范研究與實(shí)證分析相結(jié)合的方法對煤炭產(chǎn)品的完全成本的構(gòu)成及其補(bǔ)償問題進(jìn)行了研究,得出以下結(jié)論： 一、可持續(xù)發(fā)展模式下的煤炭產(chǎn)品的完全成本應(yīng)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(zhuǎn)型成本)三類七項(xiàng)。 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(jìn)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(jìn)行單獨(dú)列支,更沒有在成本中計(jì)提未來退出轉(zhuǎn)型成本。由于非生產(chǎn)性成本得不到補(bǔ)償或足額補(bǔ)償,部分生產(chǎn)性成本及附加成本沒有計(jì)提或計(jì)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(shí)問題,使得煤炭行業(yè)的可持續(xù)發(fā)展形勢嚴(yán)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(shí)現(xiàn)補(bǔ)償。運(yùn)用馬克思的地租理論、資金的時(shí)間價(jià)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(jià)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(yīng)由國家以“(權(quán)利)金”或“費(fèi)”的形式收繳。 四、煤炭產(chǎn)品的環(huán)境成本應(yīng)由政府通過環(huán)境稅費(fèi)的方式補(bǔ)償。由于煤炭環(huán)境成本的負(fù)外部性及其治理的公共物品特點(diǎn),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(bǔ)償； 五、地勘成本的補(bǔ)償應(yīng)通過礦業(yè)權(quán)的市場轉(zhuǎn)讓來實(shí)現(xiàn)。地勘成本由地質(zhì)勘探勞動(dòng)的價(jià)值轉(zhuǎn)化而來,相當(dāng)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(yīng)以折耗的形式計(jì)入采礦成本,并最終通過煤炭產(chǎn)品的出售使其得以補(bǔ)償。 六、市場經(jīng)濟(jì)條件下,煤炭企業(yè)的行業(yè)性特殊成本應(yīng)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(kuò)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(zhuǎn)型成本。礦業(yè)領(lǐng)域進(jìn)行市場化改革后,安全成本及發(fā)展成本應(yīng)直接進(jìn)入煤炭生產(chǎn)成本；資源枯竭煤礦的退出轉(zhuǎn)型是一個(gè)社會(huì)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(bǔ)償?shù)那闆r下,國家應(yīng)通過提供資源耗竭補(bǔ)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(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.21;F406.72

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