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我国燃气商品成本价格现状及监审基准研究
引用本文:朱学义,秦国华,魏 娟.我国燃气商品成本价格现状及监审基准研究[J].华东经济管理,2012,26(4):84-87.
作者姓名:朱学义  秦国华  魏 娟
作者单位:中国矿业大学管理学院;江苏省物价局成本调查监审分局
基金项目:江苏省物价局立项研究课题“资源性商品成本监审研究与探索”(SJY20119112)
摘    要:文章研究天然气、人工煤气、液化石油气共三种燃气。2005—2009年,我国天然气基础储量、生产量、消费量及其在能源总量中的比重逐年上升,但产不抵销,对外依存度不断加大,存在一定的能源安全风险。我国人工煤气生产企业由于售价偏低,购入原料煤价格居高不下,亏损严重。文章计算出2005—2010年全国燃气生产和供应业平均毛利率为15%,并据此确定了我国天燃气、管道煤气和液化石油气单位成本监审的基准分别是:2.06(元/立方米)、1.33(元/立方米)、5.58(元/立方米)。

关 键 词:燃气商品成本  价格  成本监审

Study on the Current Situation of Cost Price of Gas Commodity and the Benchmark of Supervision and Examination in China
ZHU Xue-yi,QIN Guo-hua,WEI Juan.Study on the Current Situation of Cost Price of Gas Commodity and the Benchmark of Supervision and Examination in China[J].East China Economic Management,2012,26(4):84-87.
Authors:ZHU Xue-yi  QIN Guo-hua  WEI Juan
Institution:1.School of Management,China University of Mining and Technology,Xuzhou 221116,China;2.Branch of Cost Supervision and Examination,Jiangsu Price Bureau,Nanjing 210024,China)
Abstract:The paper studies three kinds of gas,including natural gas,artificial coal gas,and liquefied petroleum gas.From 2005 to 2009,the Chinese natural gas basic reserves,production,consumption and the proportion in total energy in creased year by year.But the yield cannot satisfy sales requirements,so external dependence is increased ceaselessly which leads to certain energy security risks.Because of low sales price and high price of raw coal in production enterprises of artifi cial gas,loss is severe.From 2005 to 2010,the paper calculates the average gross margin of 15% in the gas production and supply industry,and then determine benchmark unit cost of supervision and examination of the natural gas,pipeline gas and liquefied petroleum gas are 2.06(Yuan / m3),1.33(Yuan / m3) and 5.58(Yuan / m3) respectively.
Keywords:gas cost  price  cost supervision and examination
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