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The Research On The Cost Compensation Of Coal Resources In Xingjiang

Posted on:2015-11-05Degree:MasterType:Thesis
Country:ChinaCandidate:Q LiuFull Text:PDF
GTID:2309330452493624Subject:Accounting
Abstract/Summary:PDF Full Text Request
Coal plays an important role in the structure of China’s energy demand. Coalenterprises is one of the most important economy energy industry. XingJiang rich in coalresources,and coal is an important energy supply base. However, the abundant coal resourceshas not brought rapid economic development and quality of life to the local level. On thecontrary, compared with other provinces, there are a number of issues in XingJiang. Economyis relatively backward and slow development, economic growth, energy consumption andlarge, serious environmental pollution, industrial development is not balanced and low percapita standard of living. The party’s18reported that despite China’s economic growth isvery fast, but it is associated with and the larger costs of environmental resources. Because ofcoal mining enterprises in coal mining caused frequent accidents, environmental damage,depletion of coal resources and other issues, companies should be compensated with socialresponsibility. However, coal mining companies did not change the traditional structure ofcosts and expenses, the company’s profit level can not be a true reflection. So this paperstudies the Cost Compensation of Coal Resources in Xingjiang.Based on the research papers on resource costs at home and abroad on compensation,and with a combination of micro and macro perspective, Paper consumption absorbsresources exhaustion theory, ideology and theory of sustainable development. Papers sent toverify the status using the user cost of the coal industry in Xinjiang inadequate compensationcosts. Meanwhile, the cost of the compensation criteria to determine the lower limit of therange. Under the premise of protecting the coal industry’s normal earnings, Corporate incomeover the average social cost of compensation is determined as part of the upper limit of thestandard. After exploring revenue to compensate for the central enterprises tripartite, eforeand after comparison of the profitability of the coal industry compensation test thereasonableness of the compensation standard. Finally, the relevant policy recommendations.From the calculation results,(1)Xinjiang coal enterprise resource taxes paid enoughresources consumption and environmental costs exhaustion. It verifies the conclusions ofinsufficient compensation costs.(2) Xinjiang coal industry data as the main object of study,roughly the cost of the compensation standard intervals to determine the scope of thiscalculation.(3) Xinjiang Baihuacun Corporation as an example, a comparative analysis of the situation before and after the cost of compensation income, examined the compensationstandard is reasonable.
Keywords/Search Tags:Coal resources, Cost Compensation, Profit distribution
PDF Full Text Request
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