【作者】 李芳玮；

【导师】 王志宏；

【作者基本信息】 辽宁工程技术大学 ， 采矿工程， 2004， 硕士

【摘要】 矿业城市的经济转型是一个渐进的长期的发展过程，同时也是一项庞大的系统工程。西方国家的城市经济转型无不利用大量的资金作保证，通过资金的高投入来理顺转型过程中每一个环节和每一个过程。而在我国，要顺利完成城市的经济转型不仅要清理由于体制和政策带来的历史问题，还要完成庞大的劳动力转移及安置工程，同时也要实现城市产业结构的成功转型，这个困难及所要花费的资金代价是和西方国家所不同的。矿业城市转型成本的研究不仅丰富了矿业城市研究的理论体系，也为降低转型成本，指导转型工作方面具有重要的理论和意义，从实际应用上也为矿业城市经济结构、产业结构转型和矿业城市的可持续发展提供了有力的依据。本研究采用定性与定量相结合的方法，首先对矿业城市的概念做了详细的分析和界定，接下来提出了经济转型和转型成本的概念；全面分析了矿业城市的现状，及矿业城市转型过程中所面临的主要问题；根据管理会计、成本会计和经济学的相关理论系统的为转型成本进行了分类；针对成本在实施过程上的三个类别：决策成本、实施成本、风险成本进行了详细的成本分析；针对不同成本的支付方式提出了转型成本的支付方式和内容；对转型成本支付过程中的风险因素进行了分析，提出风险分担机制；对矿业城市发展机制、经济增长机制和产业兴衰机理进行了详细的分析；最后，通过系统和深入的分析矿业城市转型过程中所发生的成本代价，来确立矿业城市的最佳转型期。更多还原

【Abstract】 The economic transition to mining cities is evolutionary and long-term development, also is a enormous systems work. West countries utilize abundant capital as the guarantee of the economic transition to cities invariably, and they harmonious relations between all taches and processes during the course of the transition by investing heavy. However, in our country, to achieve the economic transition to cities, we must not only clear up the last problems caused by the system and policies, but also complete the work to divert and posit the enormous human resource. In the same time, we must also realize the transition of the industrial structure in cities successfully. The difficulty and the funds differ from those in west countries. To study the cost of the economic transition to mining cities doesn’t only enrich the system info that studies the mining cities, but also has important theoretical significance to diminish the cost of the transition. Moreover, it provides powerful evidence not only for the transition of the economic structure and the industrial structure in mining cities but also for mining cities’ evolution persistently.In this thesis, adopting the method of determine-the-nature and fix-quantify ration, the author analyses and defines the notion of the mining city in detail, then puts forward the conceptions of the economic transition and the cost of the transition. It analyses the actuality of mining cities and the primary problems that we confront during transition to mining cities. According to correlative system info of management accounting, cost accounting and economics classifies the cost of transition. It analyses decision cost, implement cost and risk cost in the implementing process and brings forward the forms of payment and the content of the cost of the transition in allusion to different forms of payment. Furthermore, it analyses the risk factors and puts forward the risk taking mechanism. Later it analyses the developing mechanism, economic growth mechanism and industrial rising and declining mechanism of mining cities. Finally, according to systems analysis the cost that happens in the course of the transition to mining cities, it establishes the optimal transiting time of mining cities.更多还原