煤炭企業(yè)資本補償問題研究.pdf

1、西安科技大學碩士學位論文煤炭企業(yè)資本補償問題研究姓名：陳葵容申請學位級別：碩士專業(yè)：企業(yè)管理指導教師：劉福民@Subject ： The Research on The Capital Compensation of Coal EnterprisesSpecialty ：Business ManagementName ：Chen KuiRong （Signature）Instructor：Liu Fumin （Signature）ABS

2、TRACTThe coal plays an important role in our country’ s energy need structure; Coal enterpriseis one of the most important energy industries in the national economy. Party's 17th reportspointed that our country faced

3、 with economic growth over consuming resources andenvironment. Now coal enterprises faced with resources exhausting, environment destroyingand continuous safety incident, all of which need to obtain the effective compens

4、ation; Butthe coal enterprise still continued the beforehand cost expenditure caliber, which cannotreflect the coal enterprise's fair and just profit level really. So this paper studies the coalenterprise's capit

5、al compensation.In the foundation of defining the capital compensation, this paper divides the capitalcompensation into the cost expense compensation and the income compensation. This paperanalysis from the four aspects,

6、 including the compensation which from the coal resourceexhaust compensation, the environment loss compensation as well as the safety costcompensation, the coal mine produce a different product and so on, it establishes

7、thecompensation determination model separately, and then selects CK Corporation to carry onthe determination to its each aspect.Looking from the reckoning result, we find that the compensation insufficiencies in thecoal

8、resource exhausting, the understructure work and the equipment damaging, theenvironment loss, safety investment and so on. Based on this, this paper proposedcompensation policies and measures to establish coal resource d

9、evelopment, and todistinguish clearly cost expense compensation and the income compensation; It urge the coalenterprises to take measures to conserve energy and decline consume, enlarge the capitalcompensation, reduce th