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一、建立煤矿转型基金的必要性(略) 二、建立煤矿转型基金的政策现状煤炭生产的“负外部性”问题,已经引起了政府部门的高度关注。财政部2006年初发布《矿山生态恢复可持续发展有关财务管理的若干规定》(征求意见稿)提出了矿山企业应当建立衰退期转产资金制度,并对转产资金的管理、使用范围和财务监督等进行了规定。2007
I. The Necessity of Establishing a Coal Mine Transformation Fund (omitted) II. The Current Policy of Establishing a Coal Mine Transformation Fund The issue of “negative externalities” in coal production has drawn great attention from government departments. The Ministry of Finance promulgated “Several Provisions Concerning Financial Management of Sustainable Development of Mining Ecological Recovery” (Draft for Comment) put forward in early 2006 that the mining enterprises should establish the system of funds for transferring funds during the recessionary period and carry out the management, scope of use and financial supervision of the funds for the transfer of production The rules. 2007