【作者】 高殿军；

【导师】 王志宏；

【作者基本信息】 辽宁工程技术大学 ， 管理科学与工程， 2013， 博士

【摘要】 煤炭是中国重要的能源资源,在中国的一次能源的生产和消费结构中均占有70%以上,煤炭行业的健康及可持续发展直接关系到中国经济的健康平稳运行。目前中国煤炭工业经济运行中存在着资源浪费严重、煤矿企业发展资金不足、安全投入不足,安全形势严峻、矿区生态环境得不到根本治理、老矿区闭矿转产困难等问题。其根本原因是中国对煤炭资源的开发没有施行完全成本核算制度。以致造成补偿的不足,进而导致煤炭工业的可持续发展形势严峻。为促进中国煤炭工业的可持续发展,本研究在对矿产资源的特性及煤炭产品的生产过程进行分析的基础上,运用大循环成本理论、现代资源环境经济理论、产权理论及福利经济学等经济理论,采用规范研究与实证分析相结合的方法对煤炭产品的完全成本的构成及其补偿问题进行了研究,得出以下结论：一、可持续发展模式下的煤炭产品的完全成本应包括生产性成本(地勘成本、生产成本、安全成本及发展成本)、非生产性成本(资源成本、环境成本)和“附加成本”(退出转型成本)三类七项。二、中国煤炭企业现行产品成本核算是非完全成本核算。它仅对煤炭产品的生产成本进行核算,不仅遗漏了资源成本、环境成本和地勘成本,而且也没有将安全成本、发展成本这些生产性成本纳入煤炭产品的成本核算中,而是进行单独列支,更没有在成本中计提未来退出转型成本。由于非生产性成本得不到补偿或足额补偿,部分生产性成本及附加成本没有计提或计提不足,致使中国煤矿区今天出现一系列诸如资源接续问题、环境问题、安全问题、发展问题及老矿区的生存等现实问题,使得煤炭行业的可持续发展形势严峻。三、煤炭资源资产的消耗即煤炭产品的资源成本可以“折耗”的方式实现补偿。运用马克思的地租理论、资金的时间价值理论及使用者成本理论,可建立煤炭产品的资源成本(煤炭资源资产的价值折耗)模型。因国家是矿产资源的所有者,所以煤炭产品的资源成本应由国家以“(权利)金”或“费”的形式收缴。四、煤炭产品的环境成本应由政府通过环境税费的方式补偿。由于煤炭环境成本的负外部性及其治理的公共物品特点,煤炭企业没有意愿将其纳入煤炭产品的成本,因此政府可通过向煤炭企业征收“庇古税”及施行“科斯交易”的方式使环境成本内化为企业的产品成本,并最终通过煤炭产品的出售得到补偿；五、地勘成本的补偿应通过矿业权的市场转让来实现。地勘成本由地质勘探劳动的价值转化而来,相当于开采矿产资源的前期投入,它是煤炭资源开发成本的一部分,应以折耗的形式计入采矿成本,并最终通过煤炭产品的出售使其得以补偿。六、市场经济条件下,煤炭企业的行业性特殊成本应建立资金来源渠道。煤炭生产的特殊性使得煤炭企业发生一些特殊成本,即因安全生产需要发生安全成本、因矿井的水平延伸及改扩建而发生发展成本及因煤炭资源枯竭而发生退出转型成本。矿业领域进行市场化改革后,安全成本及发展成本应直接进入煤炭生产成本；资源枯竭煤矿的退出转型是一个社会系统工程,在国家以所有者的身份收走资源成本(使用者成本)补偿的情况下,国家应通过提供资源耗竭补贴方式与企业共同解决其资金来源问题。更多还原

【Abstract】 Coal, the most important natural resource in our country, accounts for70%of the primary energy production and consumption. Thus, the healthy and sustainable development of the coal industry has direct bearings on the healthy and smooth development of our national economy.Presently, burning issues concerned with the economic functioning of the coal industry are as follows:enormous waste of the coal reserves, the inadequate fund supply for coal mining enterprises, lack of investment in safety measures, the status quo of severe risks in safety, the insufficient governance of the ecological environment of the coal mine areas, and the difficulty of exhausted coal mines’transforming to other industries, all of which result from the lack of full costing accounting system of our coal resources. As a consequence, there has been no compensation for the coal resources mined, and accordingly, sustainable development of the coal industry is in jeopardy.In order to facilitate the sustainable development of the coal industry in our country, the present research studies the composition of full costing of coal products and its compensation mechanism. Based on the analysis of the special features of mining resources and their production processes, under the framework of grand circulation cost theory, modern resource and environment economy theory, property right and welfare economy theories, this study uses the standard and empirical study methods, comes to the following conclusion:1. Full costing of coal products under the sustainable development mode should comprise of production costs (geological exploration, production costs, safety costs and developmental costs), non-production costs (resource costs and environmental costs) and "additional costs"(exiting costs), i.e., seven types of costs in three categories.2. The presently used cost keeping system in the coal enterprises is that of non-full costing. This system only accounts the production costs of coal products, thus it has left out not only the costs of coal resources, environment destruction, geological exploration, but also the costs of safety and development, which ought to be accounted as production costs, but have now been separately listed. In addition, no costs for transformation to other industries have been calculated or set aside. Since non-production and additional costs have not been fully accounted, or even accounted at all, a series of problems have arisen, such as the succession of minable reserves, environmental, safety, developmental issues, as well as the transformation of coal-reserve exhausted areas. This has formed a serious threat to the sustainable development of the coal industry.3. The depletion of the coal resources, namely, the resource costs of coal products, can be compensated in the form of "depreciation" of the coal resources. To build a resource cost model of the coal products (or a model of the depletion of the coal resources), Marx’s rent theory, time value of the capital and users’ cost theories can be used. Since the owner of the coal resources is the state, therefore, the state should collect the costs of the resources in the form of "royalty" or "fee."4. The environmental costs of coal products should be compensated in the form of environmental taxes or fees collected by the government. Because of the negative externality nature of the coal environmental costs and the public property nature of the environmental control, the government can levy "Pigovian taxes" and come to "Coasean deals" with the coal enterprises to help the latter to internalize the costs in the environmental control process. Ultimately the environmental costs can be compensated through the selling of coal products.5. The geological exploration compensation can be realized through the trading of mining rights on the market. The costs of geological exploration are converted from the labor invested in it, thus such costs can be regarded as part of the initial investments into the mineral resource mining process. These costs can be accounted into the mining costs through depreciation and can be compensated through the selling of coal products.6. Under the market economy conditions, the industry-specific costs associated with coal enterprises demand that fund source channels be established. These costs incurred due to the special features of coal production, namely, the incurrence of safety costs to ensure safe production, developmental costs for the purpose of the extension and expansion of coal mines, as well as the costs for exiting and transforming into other industries because of the exhaustion of the coal mines. The exiting and transformation of exhausting coal mines is social systematic engineering in any sense, so after the state collects the compensation for resource costs (or user costs), it should provide subsidies for the enterprises in the exhausting resource industry to help them solve their fund source problems.更多还原