摘要
本文基于实际案例,分析了煤制油的制造成本、销售费用、管理费用、税费成本和财务成本构成,并核算了当前条件下,煤制油的制造成本区间。结论是煤制油产业在国际油价高于50美元/桶时具有竞争力,且其成本具备下降空间。利用波特钻石模型分析了煤制油产业的竞争力和发展前景,指出煤制油产业的成长期需要给予和常规油气不同的税收政策。
Based on the actual case,the authors analyzed the cost of coal to liquids(CTL),which mainly consistsof manufacturing costs,cost of sales,administrative expenses,and tax and financial costs.Then the authorscalculated CTL manufacturing cost interval in current conditions.It turns out that the competitiveness of CTLindustry can be profitable when the international oil price is higher than50US dollars per barrel,and its costshave decreasing space.Moreover,the competitive power and industrial prospect on CTL production wereanalyzed by using Potter’s Diamond Model,which shows that many different revenue policies should beimplemented to maintain the growing period of CTL industry.
作者
陈子瞻
王高尚
CHEN Zi-zhan;WANG Gao-shang(School of Earth Sciences and Resources, China University of Geosciences(Beijing), Beijing 100083;Research Center for Strategy of Global Mineral Resources, Ghinese Academy of Geological Sciences, Beijing 100037)
出处
《地球学报》
EI
CAS
CSCD
北大核心
2017年第1期109-114,共6页
Acta Geoscientica Sinica
基金
中国地质调查局地质矿产调查评价项目"全国特种煤资源综合评价与信息系统建设"(编号:DD20160189)和"能源安全综合研究与动态跟踪评价"(编号:DD20160084)联合资助~~
