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| 论文编号： | 5366 | |
| 作者编号： | 2120102759 | |
| 上传时间： | 2013/6/6 22:04:32 | |
| 中文题目： | 大同煤业专项储备资金管理研究 | |
| 英文题目： | Research on management of specified funds | |
| 指导老师： | 王全喜 | |
| 中文关键字： | 煤炭企业，专项储备，资金管理，社会责任 | |
| 英文关键字： | coal enterprises, specified reserves, the management of funds, social | |
| 中文摘要： | 安全事故已成为影响社会和谐建设中的不稳定因素。事故发生直接危害工人的生命安全和家庭幸福，也使企业形象受到巨大损害，严重地影响了企业后续发展的动力，亦使我国的对外形象和对外贸易受到直接影响。而煤炭行业作为一个高危行业，安全生产与管理一直贯穿在企业生产经营的全过程。我国煤炭企业事故频发，伤亡人数较多的主要原因是安全投入不足及技术水平与管理落后所导致。因此，2006 年财政部、国家安全生产监督管理总局规定高危行业生产企业的必须提取一定量的安全生产费用，并要求高危行业企业在年度财务会计报告中披露安全费用提取和使用的具体情况。同理，企业设立环境恢复治理保证金用于本企业矿区生态环境和水资源保护、地质灾害防治、污染治理和环境恢复整治。现代煤炭企业根据国家的相关要求为安全生产、维持再生产、环境恢复、转产发展设立了专门的储备资金，专款专用。但是否能将专项储备资金合理规划运用于相关项目，以及使用过程中又出现了那些问题，是本文研究的主要内容。本文以利益相关者理论为基础，结合对煤炭上市企业大同煤业的财务和非财务相关分析，得知大同煤业专项储备的提取和使用对企业安全生产和环境保护起到了一定的促进作用。但是专项储备资金在使用中仍然存在一些问题，例如资金的使用效率较低，信息披露制度不完善等。最后本文借鉴了国内外的一些成功案例，针对性的给企业提出一些改进的方法措施。本文的研究具有一定的实际意义，对提高煤炭专项储备资金的使用效率，对煤炭企业能够走绿色、健康、可持续发展之路具有一定借鉴价值。关键词：煤炭企业，专项储备，资金管理，社会责任 | |
| 英文摘要： | Security incidents has become a destabilizing factor in the impact of the construction of social harmony. The accident occurred directly endanger the safety of workers and family happiness, even the corporate image.At the same time, it seriously affects the subsequent development of corporate ,the external image and foreign trade. The coal industry as a high-risk industry, production safety and management has been run through the whole process of production and operation. China's coal enterprises have frequent accidents, the casualties mainly due to the security inadequate investment, technical level and backward management. Therefore, in 2006 the Ministry of Finance, the State Production Safety Supervision Administration require the high-risk industries manufacturing enterprises must extract a certain amount of safety in production costs, and high-risk industries and enterprises security costs should be disclosed in the annual financial report extraction. Similarly, the enterprises to set up environmental restoration funds for the enterprise mine ecological environment and water conservation, prevention of geological disasters, pollution control and environmental restoration remediation. Modern coal enterprises according to the relevant requirements set up special funds for the national production safety, the reproduction, environmental restoration, converting development. But whether rational planning of special reserve funds can be used in related projects, as well as the process of using those funds are the main contents of this paper. In this paper, based on stakeholder theory, the combination of financial and non-financial listed coal Datong Coal Industry, that the special reserves of Datong Coal extraction and use of safe production and environmental protection has played a certain role in promoting.Special reserve funds in use still exist some problems, such as low efficiency in the use of funds, information disclosure system is imperfect. Finally, the paper draws on some of the success stories at home and abroad, some improved methods and measures targeted to the enterprise. This study has some practical significance to improve the efficiency of the use of funds of the special reserves of coal, the coal enterprises to go green, health, sustainable development has a certain reference value. Keywords: coal enterprises, specified reserves, the management of funds, social responsibility | |
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