文档介绍：山西财经大学
硕士学位论文
煤炭可持续发展基金监管法律制度研究---以山西省试行经验
为视角
姓名:王瀚仪
申请学位级别:硕士
专业:经济法学
指导教师:闫立宏
2011-03-15
煤炭可持续发展基金监管法律制度研究---以山西省试行经验为视角
摘要
山西作为产煤大省矿产资源优越,煤炭储备丰富无需置疑,为了促进煤炭
工业以及产煤地区经济社会可持续发展,煤炭可持续发展基金应运而生,作为
“煤炭新政”的煤炭可持续发展基金, 年山西试点以来取得了很好的成绩,
山西煤炭产业整体水平得到相应的提升,但成绩的背后还存在很多问题,为了
更好的贯彻这一造福于山西人民的惠民工程的顺利实施,各地市地税、公安等
部门应该积极配合做好煤炭基金应收尽收合理使用,应该加大监管力度,从源
头加大监管杜绝各地市被稽查主体少征、漏征煤炭可持续发展基金的出现,保
证煤炭可持续发展基金的顺利征收和合理使用。文章通过近年来山西的发展情
况来说明征收煤炭可持续发展基金在山西的必然性,根据作者在山西省内对征
收煤炭可持续发展基金情况调查为基础,发现被征单位无论是对煤炭生产企业
还是对煤炭运销企业在征收煤炭可持续发展基金上都存在欠缴、漏缴煤炭可持
续发展基金情况严重;为了杜绝这样损害我省煤炭可持续健康发展的情况发生,
我们应该从源头加大监管力度,本文从我省煤炭可持续发展的实际出发深入浅
出的分析煤炭基金监管法律制度存在的问题,从而更好的分析监管制度对如何
应对“煤炭新政”这一政策有效落实情况给出明确的对策和建议,从而提出有
效地监管手段,应该联合地税、公安等部门全力配合加大这方面的监管力度。

【关键词】煤炭基金可持续发展煤炭产业监管

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煤炭可持续发展基金监管法律制度研究---以山西省试行经验为视角

Abstract
As a coal-producing province of Shanxi excellent mineral resources, abundant coal reserves
without doubt, the coal industry and coal in order to promote regional economic and social
sustainable development, coal Sustainable Development Fund came into being, as "Coal Deal "
Sustainable Development Fund of coal 2007, Shanxi Province has achieved good experimental
results, the overall level of Shanxi Coal Industry corresponding improvement, but the results there
are many problems behind, in order to better implement this benefit the people of Shanxi smooth
implementation of projects that benefit , rent around the city and public security departments should
actively cooperate with the coal rational use of funds due are collected should be increased
supervision, increased supervision from the source to prevent the main body around the city was
little sign inspection, leakage of coal Sustainable Development Fund levy Appears to ensure the
smooth coal Sustainable Development Fund levy and rational use. By the development of Shanxi
Province in recent years to explain the charge of coal in Shanxi Sustainable Development Fund
necessit