摘要
着眼于成本加合理收益的成本定价模式,结合现行的煤炭核算框架,分析煤炭定价以煤炭不完整成本为依据的现状及其带来的各方面消极影响。提出了完善煤炭完全成本定价的建议。
Focusing on the ＂costs for pricing＂ mode based upon ＂costs plus rational profits＂,also taking into consideration the coal cost accounting framework currently in practice,this paper presents an analysis of the currently incomplete inclusion of coal cost factors and its negative impacts on the many a aspect of the social life.Thus,this paper puts forward suggestions and recommendations to improve the coal pricing system base upon complete costs of coal.
出处
《中国煤炭》
北大核心
2009年第9期37-38,43,共3页
China Coal
基金
煤炭资源与安全开采国家重点实验室开放基金
项目编号07KF13
关键词
成本缺失
价格扭曲
煤炭完全成本
煤炭定价
hiatus of cost factors
price distortion
complete costs of coal
coal pricing
