煤炭企业资本补偿问题的研究.pdfVIP

Subject ：The Research on The Capital Compensation of Coal Enterprises Specialty ：Business Management Name ：Chen KuiRong （Signature） Instructor ：Liu Fumin （Signature） ABSTRACT The coal plays an important role in our country’s energy need structure; Coal enterprise is one of the most important energy industries in the national economy. Partys 17th reports pointed that our country faced with economic growth over consuming resources and environment. Now coal enterprises faced with resources exhausting, environment destroying and continuous safety incident, all of which need to obtain the effective compensation; But the coal enterprise still continued the beforehand cost expenditure caliber, which cannot reflect the coal enterprises fair and just profit level really. So this paper studies the coal enterprises capital compensation. In the foundation of defining the capital compensation, this paper divides the capital compensation into the cost expense compensation and the income compensation. This paper analysis from the four aspects, including the compensation which from the coal resource exhaust compensation, the environment loss compensation as well as the safety cost compensation, the coal mine produce a different product and so on, it establishes the compensation determination model separately, and then selects CK Corporation to carry on the determination to its each aspect. Looking from the reckoning result, we find that the compensation insufficiencies in the coal resource exhausting, the understructure work and the equipment damaging, the environment loss, safety investment and so on. Based on this, this paper proposed com