本文選題：煤炭可持續(xù)發(fā)展基金　切入點：煤炭基金征收使用　出處：《山西大學》2013年碩士論文　論文類型：學位論文

【摘要】：煤炭可持續(xù)發(fā)展基金是山西省人民政府為實現(xiàn)煤炭產(chǎn)業(yè)可持續(xù)發(fā)展而設立的基金。作為國家唯一煤炭產(chǎn)業(yè)可持續(xù)發(fā)展試點省份,山西省設立煤炭可持續(xù)發(fā)展基金,目的是建立煤炭開采綜合補償和生態(tài)環(huán)境恢復補償機制,彌補煤炭開采給山西造成的歷史欠賬,綜合解決山西煤炭工業(yè)發(fā)展中存在的一系列問題,為實現(xiàn)山西煤炭可持續(xù)發(fā)展提供財力支持。自2007年3月開始試行以來,關(guān)于煤炭可持續(xù)發(fā)展基金的研究主要是以部分地區(qū)煤炭可持續(xù)發(fā)展基金的征收使用情況為例加以分析,從煤炭可持續(xù)發(fā)展基金征收產(chǎn)生的影響,基金的征收是否合理等角度加以考慮,側(cè)重分析的是其存在的合理性,忽視了對煤炭可持續(xù)發(fā)展基金管理的研究。隨著煤炭可持續(xù)發(fā)展基金的發(fā)展,相關(guān)的基本管理制度逐步建立完善,有關(guān)煤炭可持續(xù)發(fā)展基金的管理體系也基本形成,關(guān)于煤炭可持續(xù)發(fā)展基金的政策效應、征收使用過程中存在的問題及對策、監(jiān)管體系、法制建設研究等方面的文獻先后涌出,證明了在管理煤炭可持續(xù)發(fā)展基金的過程中應該建立相關(guān)的管理制度、規(guī)范體系,應該從煤炭可持續(xù)發(fā)展基金的整個管理過程來考慮具體規(guī)范的方法和措施。 本文在研究過程中,從山西省煤炭可持續(xù)發(fā)展基金的實際管理情況出發(fā),結(jié)合本人實際工作經(jīng)驗,對我省煤炭可持續(xù)發(fā)展基金財務管理作了一般分析,以山西省各市縣2007-2012年的煤炭可持續(xù)發(fā)展基金收支數(shù)據(jù)為樣本,對我省煤炭可持續(xù)發(fā)展基金的征收、使用及監(jiān)督進行分析,采用理論研究和實證分析相結(jié)合方法,通過分析有關(guān)數(shù)據(jù)資料闡明了煤炭可持續(xù)發(fā)展基金征收使用監(jiān)管過程中存在的問題,并提出了應從完善各市縣具體管理制度、適當調(diào)整各級基金收入分成比例、轉(zhuǎn)變基金管理模式、完善監(jiān)督體系、加強法制建設及完善煤炭基金信息披露等幾個方面規(guī)范管理煤炭可持續(xù)發(fā)展基金的對策,以此提高煤炭可持續(xù)發(fā)展基金的管理效率 在山西煤炭市場經(jīng)濟條件下,煤炭可持續(xù)發(fā)展基金作為一項較新的事物,關(guān)于其財務管理的理論研究還相對較少,沒有形成完整的財務管理體系,希望本文提出的見解能為我省煤炭可持續(xù)發(fā)展基金的財務管理盡一份微薄之力。
[Abstract]:Coal sustainable development fund is the people's Government of Shanxi Province set up to achieve the sustainable development of coal industry fund. As the only national coal industry sustainable development pilot provinces, Shanxi Province set up coal sustainable development fund, the purpose is to establish the comprehensive compensation and restoration and compensation mechanism of ecological environment of coal mining, coal mining caused by Shanxi to compensate for historical debts, comprehensive solution a series of problems in the development of Shanxi coal industry, to provide financial support for the realization of sustainable development of Shanxi coal. Since March 2007 began the trial and Research on coal sustainable development fund is the main part of the coal sustainable development fund levy use case analysis, the impact from the collection of coal sustainable development fund, fund the collection is reasonable angle into consideration, focus on the analysis of the existence of the Rational, ignored the study on coal sustainable development fund management. With the development of coal sustainable development fund, the basic management system related to gradually establish and improve, the coal sustainable development fund management system has basically formed, the policy effect on the sustainable development of coal base gold, problems and Countermeasures Existing in the process of collecting and using supervision system study on the construction of legal system, the literature has proved that in the process of emission, management of coal sustainable development fund should be established in the relevant management system, standard system, should consider the specific methods and measures from the norms of the whole management process of coal sustainable development fund.
In this paper, starting from the actual management situation of Shanxi coal sustainable development fund, combined with my practical experience, to fund the financial management of our province coal sustainable development as a general analysis to the sustainable development of the coal cities and counties in Shanxi 2007-2012 years of fund balance data of coal sustainable development fund in our province collection, use and supervision are analyzed, with the combination of theoretical research and empirical analysis, through the analysis of the relevant data to clarify the coal sustainable development fund levy supervision process of the existing problems, and puts forward the concrete management system of cities and counties should improve, adjust the fund income levels into proportion, change the fund management mode, perfect the supervision system, strengthen the construction of legal system and perfect the coal fund information disclosure and other aspects of standardized management of the sustainable development of the coal base Measures of gold to improve the management efficiency of the coal sustainable development fund
In Shanxi coal under the condition of market economy, coal sustainable development fund as a new thing, a theoretical study on the financial management is still relatively few, has not formed a complete system of financial management, we hope that this opinion can contribute to the financial management of our province coal sustainable development fund.

【學位授予單位】：山西大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.21;F234.4

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