【摘要】 文章结合新冠疫情的背景，对国内煤制油行业现状以及行业的成本收益进行了分析。首先，对目前煤制油行业产能进行了分析及预测，通过对中国石油对外依存度的分析论证了行业发展的必要性。其次，从新冠疫情对油价、煤价的影响以及现有税收政策的影响，建立相应数学模型得出了对当前煤制油行业的成本分析。第三，通过对甲醇、液化石油气(LPG)等煤制油主要产物的国内市场及价格分析展示了煤制油行业的经济收益。最后，分析了煤制油行业的环境收益及在环境保护方面可能的发展方向，可见煤制油行业仍有一定的发展空间。更多还原

【Abstract】 This article analyzes the current situation of China’s domestic coal-to-oil industry and the cost and benefits of the industry under the background of the COVID-19 epidemic from the end of 2019 to the middle of 2020. First of all, this paper makes a specific analysis and prediction of the current production capacity of the coal-to-oil industry, and demonstrates the necessity of industry development through the analysis of China’s oil dependence on foreign countries. Then, from the impact of the COVID-19epidemic on oil prices, coal prices and the impact of existing tax policies, the cost analysis of the industry is derived, and the economic benefits of the coal-to-oil industry are demonstrated through the analysis of the domestic market and price of the main products of coal-to-oil such as methanol and liquefied petroleum gas(LPG). Finally, the environmental benefits of the coal-toliquids industry and possible development directions in environmental protection are analyzed. It can be seen that the coal-to-oil industry still has some room for development.更多还原