【作者】 李君平；

【导师】 赵国浩；

【作者基本信息】 山西财经大学 ， 管理科学与工程， 2010， 硕士

【摘要】 我国从上世纪70年代末开始逐步提高煤炭价格,到1985年开始实施“价格双轨制”,再到1993年放开除电煤以外的煤炭价格,一直到2007年全部放开电煤价格,经过近30年的不断探索,煤炭价格改革取得了实质性进展,整个煤炭行业基本实现了市场化,但由于煤炭市场和煤炭行业的特殊性,加之人们对煤炭价格放开认识不清,缺乏总体思路,煤炭价格的形成机制改革仍然滞后,煤炭市场价格政策运行过程中存在的一些深层次问题还没有得到根本解决。本文通过对我国煤炭市场和煤炭价格形成机制现状的阐述,对现行煤炭价格形成机制存在的缺陷及影响进行详尽的分析。在国内外研究理论和实践经验的基础上,探索我国煤炭价格形成机制市场化改革的现实途径,提出基于劣等资源定价的煤炭全成本定价模型,利用实证分析的方法,以山西省为例,对构成煤炭全成本定价的各因素进行分析,探讨各项因素的权重,最后以系统分析的方法将资源税制改革、市场交易体系等纳入到煤炭价格机制的构建过程当中,力争对煤炭价格形成机制这一现实问题给出一些有理论支撑和较强实践指导意义的操作方法和改革思路。更多还原

【Abstract】 Coal price appeared huff from late 1970s, and it worked with a dual price system from 1985. The price of coal except for electrical coal was open from 1993, and that of electrical coal was not open until 2007. After about 30 years’ efforts, the coal price reformation has acquired material developments, and the whole coal market is nearly marketability. However because the coal market and profession’s particularity, in addition the people not understanding to the coal price letting loose, and lack the overall mentality, the coal price formation mechanism reform still lagged. Deep level question in coal market and price policy movement process had not obtained the basic solution.I analyses exhaustive to the present coal price structure mechanism existence’s flaw and the influence, through elaboration to our country coal market and the coal price structure machine-made present situation’s. In the foundation of domestic and foreign research theory and experience, explores our country coal price structure mechanism marketability reform the realistic way, proposes based on the inferior resources fixed price coal entire cost fixed price model. In this paper we analysis constituting coal entire cost fixed price various factors using empirical analysis’s method, takes Shanxi province as the example, discusses each factor weight, finally integrates resources tax reform,the market transaction system and so on to the coal price mechanism construction process by system analysis’s method. Finally we argues vigorously to gives some operating procedure and the reform mentality which have the theory support and the strong practice guiding sense to coal price structure mechanism.更多还原