煤炭矿区静脉产业成本构成及控制问题研究会计学专业毕业论文.docxVIP

山东科技大学硕士学位论文摘要 山东科技大学硕士学位论文 摘要 摘 要 煤炭是人类生存、经济发展以及社会进步不可或缺的物质资源，是关系到国家经济 命脉的重要资源。然而，在煤炭的开采、加工过程中，对空气、水、土气造成了严重的 污染、破坏了矿区的生态平衡。而只有在矿区发展静脉产业，将这些废弃资源进行回收 利用，才可以较好解决这些问题。 伴随矿区静脉产业的发展，静脉产业成本也就会相应的发生。因此，本文在对国内 外关于矿区静脉产业成本研究现状及发展进行综述的基础上，系统地研究矿区静脉产业 成本构成及其控制的相关问题，以期推进矿区静脉产业成本的发展。 首先，本文对静脉产业成本定义进行了界定，在此基础上对矿区静脉产业成本构成 进行了分析。根据静脉产业成本的形态特征，本文将静脉产业成本划分为经济成本和环 境成本。其中经济成本主要包括了静脉产业下资源回收、资源分类、资源分解、资源再 生、资源再造以及资源再利用六大环节中发生的经济性成本，而环境成本是贯穿于整个 静脉产业体系中发生的环境成本的总和；并分析了各种成本的变动影响因素。其次，根 据静脉产业成本控制的经济性、双赢性以及社会利益为主的三项原则，本文采用了模型 预测控制建立了成本控制模型，并提出了矿区静脉产业成本控制配套制度安排。最后， 对本研究进行了总结，并提出了研究不足以及需要进一步研究的内容。 关键词：静脉产业，经济成本，环境成本，成本控制 ABSTRACT Coal is huma n, economic and socia l progress of the materia l resources are related to nationa l economic lifelines of important resources. However, the coal mining and ma nufacturing process, the air, water, and provincia l caused serious pollution, the mining areas of ecological equilibr ium. Only in the mining industry to develop the waste of resources the pollution of the mining area would be better. With the mining industry and industria l development of the cost will be the appropriate place. Therefore, this article on the mining industry and the cost of the research and development review the status quo on the basis of the system on the mining industry and its control costs const itute a related problem with a view to promot ing the development of mining industry. First, the cost of the definition of the demarcation and on the basis for mining industry const itutes the cost of the analysis of the industry. According to the cost of these features, the cost of the industry is divided into the economic costs and environmental costs. Economic costs of these ma inly include the veins of the resources recover y industry categor ies, resources and renewable resources broken down, resources and resources to create and use of resources more the cost of the economy and environmental costs is through the veins of the industria l sector of environmental costs