新疆煤炭资源开发成本补偿标准范围研究

文章围绕煤炭资源成本补偿问题,运用使用者成本法,确定成本补偿标准范围的下限值;提倡企业应履行社会责任进行足额成本补偿的同时,也需要保护煤炭行业的正常收益,以确保煤炭行业的活跃发展,将煤炭开发企业超社会平均收益的部分确定为成本补偿标准的上限值.为确保成本补偿标准的现实意义,探究确定最佳成本补偿标准区间,根据最终的成本补偿标准的测算结果,以煤炭开采企业销售收入的8％～13％作为补偿标准的范围区间.

The Reimbursement Standard of Coal Resources Exploitation Cost in Xinjiang

This paper, in light of coal resources exploitation cost compensation, determined the lower range value of cost reimbursement standard by using the user cost method. To fulfill their social responsibility, enterprises should reimburse the full cost of the specified amount and ensure the normal income of coal enterprises to guarantee the active development of coal industry. The part over the average social income of the enterprises is to be the ceiling of the cost reimbursement standard. In order to ensure the practical significance of the standard range of cost reimbursement, this paper proposed that the standard range of cost reimbursement be 8-13% of the sales revenue of coal mining companies according to the final calculation of the cost reimbursement standard.