摘要
国家法律、产业政策和税费政策等发生变化会对煤炭企业的生产经营带来不确定性风险。根据政策法规的效力层次,从法律法规和政策两个方面分析了当前煤炭企业的主要政策法规风险源,在此基础上,为煤炭企业政策法规风险预警设计了预警指标及标准体系。
Change of the laws, industrial policies and tax policies would bring uncertainty risks of production and operation to coal enterprises. According to the level of effectiveness of the policies and regulations, we analyzed the main current regulations and policies risk sources of coal enterprises from two aspects of the laws, regulations and policies. Then we establish the regulations and policies risk forewarning system for coal enterprises which contains the forewarning indicators and standards.
出处
《中国煤炭》
北大核心
2013年第2期18-22,共5页
China Coal
基金
教育部人文社会科学研究规划基金项目(0J091177)
中国煤炭工业协会基金项目(7j102119)
中央高校基本科研业务费专项资金资助(2012W63)
关键词
煤炭企业
政策法规风险
预警指标
预警标准
coal enterprise, policies and regulations risk, forewarning indicator
forewarning standard