新疆棉花生产成本收益分析
摘要
我国是棉花生产和消费大国,棉花作为军需民用的工业材料和经济作物,对国民经济发展具有重要作用。建国以来,在国家的大力支持下,经过多年的不懈努力,特别是自治区党委确定“一黑一白”为重点的优势资源转换战略以来,新疆棉花生产发展迅速,建成了全国最大的商品棉基地。新疆作为我国最大的棉区,全疆86个县(市)中有63个县(市)常年植棉。新疆棉花种植面积由1949年的33.41千公顷增长到2009年的1409.31千公顷,产量由0.51万吨增长到252.4万吨,在全国15个棉花生产省区中列第一位。
作为中国最重要棉花生产基地,新疆棉花生产较新疆小麦、玉米、甜菜等粮—经作物有无优势?在成本构成上与国内外主要棉花产地相比存在哪些优势和问题?影响新疆棉花生产成本的主要因素和棉花种植困境有哪些?对这些问题进行系统性研究,对于降低和控制新疆棉花生产成本、增加农民收入、建设优质棉花生产基地、提高农业生产效益,具有重要意义。
本文综合运用农业经济学、区域经济学以及会计学及相关知识,遵循历史与逻辑相统一的原则,采取宏观分析与微观分析相结合、实证研究与规范研究相结合、定量分析与定性分析相结合以及比较分析等多种方法,综合分析新疆棉花生产成本与效益的形成及其变化规律,探明影响新疆棉花生产成本的关键因素,并就进一步降低新疆棉花生产经营成本提出相应的建议。
本文共分为六章。第一章引言,阐述本研究立题的目的与意义,综述国内外研究状况,介绍本文的基本思路、研究方法与论文结构框架等问题。第二章,选择棉花生产成本收益的核算体系。区分了几种成本概念,以及我国传统和现在用的农产品生产成本收益核算两种农产品生产成本核算体系的区别及其优点：第三章至第四章是本文的核心部分,在对新疆棉花生产成本及其构成进行详细剖析的基础上,重点采用比较分析法,对新疆棉花生产成本收益水平与同区域其他粮—经作物生产成本收益水平、与国内外其他主要棉花地棉花生产成本收益水平进行了详细对比分析。第五章,重点分析影响新疆棉花生产成本收益的影响因素和棉花生产困境。最后,第六章全文小结,并根据比较分析结果提出了降低新疆棉花生产成本、提高生产经营效益的几点对策。
China is a biggest country of production and consumption of cotton in the world, cotton has an important role in national economic development. As China's the largest cotton production area,63 counties (cities) in 86 counties (cities) in Xinjiang producing cotton annually. Cotton planting area in Xinjiang has increased from 33.41 thousand hectares in 1949 to1409.31 thousand hectares in 2009, production has increased from 5,100 tons to 2.524 million tons, Among the 15 cotton production provinces in China, Xinjiang takes the first place. Since years of unremitting efforts, particularly after the regional party committee determined the policy that "a black and a white" as the focus of the advantageous resources conversion strategy, and with the Strong support of the government to build the country's largest commodity cotton base, cotton production had rapidly developed in Xinjiang.
As the most important cotton production base in China, what are the advantages of Xinjiang cotton production than wheat, corn, sugar beets and other food and economic crops? Composition in terms of Cost at home and abroad compared to the main cotton production? What are the main factors which affected cotton production costs of Xinjiang? System to study these issues, for control of cotton production costs of Xinjiang to build high-quality cotton production base, improve agricultural production efficiency, of great significance.
In this paper the use of agricultural economics,regional economics and accounting principles following the logic of history and principles of unity,to make the micro and macro analysis empirical research and normative research combining quantitative analysis as well as a number of ways, such as comparative analysis a comprehensive analysis of costs and benefits of cotton production of Xinjiang, and find key impact factor of cost of cotton production of Xinjiang, and to further reduce the cost of cotton production of Xinjiang and management recommendations.
This paper was divided into six chapters. Introduction chapter, legislation of this study was to clarify the purpose and significance of this title, A summary of Research at home and abroad to introduce the thesis of the basic ideas, Research methods and basic issues. ChapterⅡ, Select the cost-benefit accounting system of cotton production. Studies on the Distinction between economic costs and the accounting costs,as well as the traditional cost-benefit accounting of agricultural production and existing cost-benefit accounting of agricultural production of the two agricultural production and the difference between cost accounting and it's advantages in China; ChapterⅢto ChapterⅣis the core part of this article, the cost of cotton production and its components to carry out a detailed analysis on the basis of comparative analysis focused on the Xinjiang cotton production costs and income levels and with other regional cost-benefit food and Economic crop production levels, with other major cotton production and the level of cost-benefit of cotton production level of costs and benefits of comparative analysis in detail. ChapterⅤ, focusing on analysis of the impact of Xinjiang cotton production cost-benefit factor. Finally, the full text of the summary of ChapterⅥ, and in accordance with the results of a comparative analysis of cotton production to reduce costs and improve efficiency of production and operation of a few countermeasures.
作为中国最重要棉花生产基地,新疆棉花生产较新疆小麦、玉米、甜菜等粮—经作物有无优势?在成本构成上与国内外主要棉花产地相比存在哪些优势和问题?影响新疆棉花生产成本的主要因素和棉花种植困境有哪些?对这些问题进行系统性研究,对于降低和控制新疆棉花生产成本、增加农民收入、建设优质棉花生产基地、提高农业生产效益,具有重要意义。
本文综合运用农业经济学、区域经济学以及会计学及相关知识,遵循历史与逻辑相统一的原则,采取宏观分析与微观分析相结合、实证研究与规范研究相结合、定量分析与定性分析相结合以及比较分析等多种方法,综合分析新疆棉花生产成本与效益的形成及其变化规律,探明影响新疆棉花生产成本的关键因素,并就进一步降低新疆棉花生产经营成本提出相应的建议。
本文共分为六章。第一章引言,阐述本研究立题的目的与意义,综述国内外研究状况,介绍本文的基本思路、研究方法与论文结构框架等问题。第二章,选择棉花生产成本收益的核算体系。区分了几种成本概念,以及我国传统和现在用的农产品生产成本收益核算两种农产品生产成本核算体系的区别及其优点：第三章至第四章是本文的核心部分,在对新疆棉花生产成本及其构成进行详细剖析的基础上,重点采用比较分析法,对新疆棉花生产成本收益水平与同区域其他粮—经作物生产成本收益水平、与国内外其他主要棉花地棉花生产成本收益水平进行了详细对比分析。第五章,重点分析影响新疆棉花生产成本收益的影响因素和棉花生产困境。最后,第六章全文小结,并根据比较分析结果提出了降低新疆棉花生产成本、提高生产经营效益的几点对策。
China is a biggest country of production and consumption of cotton in the world, cotton has an important role in national economic development. As China's the largest cotton production area,63 counties (cities) in 86 counties (cities) in Xinjiang producing cotton annually. Cotton planting area in Xinjiang has increased from 33.41 thousand hectares in 1949 to1409.31 thousand hectares in 2009, production has increased from 5,100 tons to 2.524 million tons, Among the 15 cotton production provinces in China, Xinjiang takes the first place. Since years of unremitting efforts, particularly after the regional party committee determined the policy that "a black and a white" as the focus of the advantageous resources conversion strategy, and with the Strong support of the government to build the country's largest commodity cotton base, cotton production had rapidly developed in Xinjiang.
As the most important cotton production base in China, what are the advantages of Xinjiang cotton production than wheat, corn, sugar beets and other food and economic crops? Composition in terms of Cost at home and abroad compared to the main cotton production? What are the main factors which affected cotton production costs of Xinjiang? System to study these issues, for control of cotton production costs of Xinjiang to build high-quality cotton production base, improve agricultural production efficiency, of great significance.
In this paper the use of agricultural economics,regional economics and accounting principles following the logic of history and principles of unity,to make the micro and macro analysis empirical research and normative research combining quantitative analysis as well as a number of ways, such as comparative analysis a comprehensive analysis of costs and benefits of cotton production of Xinjiang, and find key impact factor of cost of cotton production of Xinjiang, and to further reduce the cost of cotton production of Xinjiang and management recommendations.
This paper was divided into six chapters. Introduction chapter, legislation of this study was to clarify the purpose and significance of this title, A summary of Research at home and abroad to introduce the thesis of the basic ideas, Research methods and basic issues. ChapterⅡ, Select the cost-benefit accounting system of cotton production. Studies on the Distinction between economic costs and the accounting costs,as well as the traditional cost-benefit accounting of agricultural production and existing cost-benefit accounting of agricultural production of the two agricultural production and the difference between cost accounting and it's advantages in China; ChapterⅢto ChapterⅣis the core part of this article, the cost of cotton production and its components to carry out a detailed analysis on the basis of comparative analysis focused on the Xinjiang cotton production costs and income levels and with other regional cost-benefit food and Economic crop production levels, with other major cotton production and the level of cost-benefit of cotton production level of costs and benefits of comparative analysis in detail. ChapterⅤ, focusing on analysis of the impact of Xinjiang cotton production cost-benefit factor. Finally, the full text of the summary of ChapterⅥ, and in accordance with the results of a comparative analysis of cotton production to reduce costs and improve efficiency of production and operation of a few countermeasures.
引文
[2]石广生.中国加入世界贸易组织知识读本(三),北京：人民出版社
[3]郑少锋.目标成本和标准成本在农产品成本控制中的应用[J].农业技术经济,2004,(05)
[4]陈卫平,朱述斌国内关于产业国际竞争力研究综述[J].教学与研究.2002
[5]辛毅.中国主要农产品的完全生产成本及其对农产品贸易的含义[D].中国农业大学,2003
[6]中国财政部：企业会计制度
[7]中国财政部：《企业会计准则第5号一生物资产》,财经出版社,2007
[8]马克思：《资本论》第Ⅰ卷第1册[M].北京,人民日报出版社,2006
[9]保罗.萨缪尔森和威廉.诺德豪斯.经济学(16版)[M],萧深等译.北京：华夏出版社,1999
[10]高鸿业.西方经济学[M].中国人民大学出版社,2004,155-176
[11]罗纳德·哈里·科斯.《社会成本问题》[M],1960
[12]梁枫.新疆棉花产业国际竞争力研究[D].上海交通大学,2008
[13]崔光莲等著.新疆棉花产业发展问题研究[M].乌鲁木齐：新疆人民出版社,2002
[14]张宏升.中国农业产业集聚研究.中国农业大学[D].2007
[15]康玛尔丁.中国农副产品市场结构的变化与农户销售对应,以新疆为例.北海道大学纪要,23,2002年
[16]国家发展改革委,农业部.种植业产品成本调查表指标解释
[17]王海平.2009棉花减产几成定局[J].21世纪经济报道.广州,2009年9
[18]王钧.棉市未来有望出现慢牛走势.山东农业信息网,市场分析,2009年9
[19]谭砚文.中美棉花生产成本与收益的比较分析[J].中国农村经济,2003；36-43
[20]李崇光,汪晓银等.中美棉花生产成本的比较[J].农业技术经济,2003
[21]曼昆.经济学原理(第3版)[M],梁小民译.北京：机械工业出版社,2003.
[22]袁梁.中美两国玉米成本与收益的比较研究[J].江西农业学报,2009
[23]宋宝辉等.美国谷物生产成本分析[J].世界农业.2003
[24]陈云,祁春节.中美柑橘生产成本核算方法的比较和拟合[J].农业经济问题,2002,35-40
[25]毛树春：《中国棉花可持续发展研究》[D].中国农业出版社,1999年
[28]董玲.农产品生产成本的构成及变动分析[J].财贸经济1996,(11)
[29]谭砚文、李崇光、汪晓银.中美棉花生产成本的比较-方法拟合与实证研究[J].农业技术经济,2003,(06)
[30]国家发展与改革委员会价格司编.《全国农产品成本收益资料汇编》[M]北京：中国统计出版社,1996-2010
[31]农业部等.《中国统计年鉴》[M]北京：中国统计出版社,1996-2010
[32]农业部等.《新疆统计年鉴》[M]北京：中国统计出版社,1996-2010
[33]郑少锋.目标成本和标准成本在农产品成本控制中的应用[J].农业技术经济,2004,(05)
[34]刘乐山.中国农业竞争力的国际比较及提升研究[J].农业现代化研究,2003,(1)
[35]余艳锋、祁春节.中美甜橙生产成本收益比较分析.中国物价[J],2007(3).29
[36]程国强.《WTO农业规则与中国农业发展》,(2003年)
[37]吴雪珍,洪少朋等.广东省香蕉生产现状与成本收益分析[J].东农业科学,2009
[38]PAVLOS KARADELOGLOU. Agricultural Prices in Transition Economies:The Case of Bulgaria and Slovenia. Economics of Planning 32:45-66,1999.
[39]Georgia Shearer, Daniel H. Koh1、Diane Wanner、George Kuepper、Susan Sweeney and William Lockeretz,1981:"Crop Production Costs and Returns on Midwesten Organic Farms:1977 and 1978"American Journal of Agricultural Economics, May 1981
[40]韩喜秋.江苏省油菜籽生产成本与收益研究[D].南京农业大学,2008
[41]安海燕.我国棉花区域比较优势分析[D].贵州大学,2007
[42]张玉峨.我国棉花国际竞争力及其影响因素分析[D].南京农业大学,2008
[43]Graham J.G.Upton. Cobweb Diagrams for Multiluay Contingency Tables. The Statistician, Vol.49, No.1(2000), pp.79-85.
[44]王晓蜀.新疆棉花比较优势研究[D].石河子大学,2005
[45]夏文省.我国棉花成本分析[D].中国农业大学,2004
[46]曹暕.中国农户原料奶生产经济效率分析[D].中国农业大学,2005
[47]李辉.中国新疆棉花产业国际竞争力研究[D].华中农业大学,2006
[48]韩峰.中国农产品成本收益核算指标体系演变及改进研究[D].中国农业大学,2005
[49]张琼.国棉花进口贸易研究[D].浙江大学,2007
[50]孙加力.政府政策与新疆棉花生产发展[D].中国农业大学,2004
[50]阿不力克木·艾则孜.新疆棉花对外运输现状及对策研究[D].新疆农业大学,2006
[52]柴斌锋.我国玉米成本及经济效益研究[D].益处农林针长大学,2008
[53]罗海兵.我国棉花国际贸易对世界棉花价格影响研究[D].西南财经大学,2006
[54]Commodity Cost and Returns Estimation Handbook,USDA
[55]US ERS. http://www.ers.usda.gov/data/CostsandReturns/testpick.htm美国农业部经济研究中心
[56]美国农业部http://www.usda.gov/
[57]国际棉花咨询委员会http://www.icac.org/
[58]联合国粮农组织网站http://data.un.org
[3]郑少锋.目标成本和标准成本在农产品成本控制中的应用[J].农业技术经济,2004,(05)
[4]陈卫平,朱述斌国内关于产业国际竞争力研究综述[J].教学与研究.2002
[5]辛毅.中国主要农产品的完全生产成本及其对农产品贸易的含义[D].中国农业大学,2003
[6]中国财政部：企业会计制度
[7]中国财政部：《企业会计准则第5号一生物资产》,财经出版社,2007
[8]马克思：《资本论》第Ⅰ卷第1册[M].北京,人民日报出版社,2006
[9]保罗.萨缪尔森和威廉.诺德豪斯.经济学(16版)[M],萧深等译.北京：华夏出版社,1999
[10]高鸿业.西方经济学[M].中国人民大学出版社,2004,155-176
[11]罗纳德·哈里·科斯.《社会成本问题》[M],1960
[12]梁枫.新疆棉花产业国际竞争力研究[D].上海交通大学,2008
[13]崔光莲等著.新疆棉花产业发展问题研究[M].乌鲁木齐：新疆人民出版社,2002
[14]张宏升.中国农业产业集聚研究.中国农业大学[D].2007
[15]康玛尔丁.中国农副产品市场结构的变化与农户销售对应,以新疆为例.北海道大学纪要,23,2002年
[16]国家发展改革委,农业部.种植业产品成本调查表指标解释
[17]王海平.2009棉花减产几成定局[J].21世纪经济报道.广州,2009年9
[18]王钧.棉市未来有望出现慢牛走势.山东农业信息网,市场分析,2009年9
[19]谭砚文.中美棉花生产成本与收益的比较分析[J].中国农村经济,2003；36-43
[20]李崇光,汪晓银等.中美棉花生产成本的比较[J].农业技术经济,2003
[21]曼昆.经济学原理(第3版)[M],梁小民译.北京：机械工业出版社,2003.
[22]袁梁.中美两国玉米成本与收益的比较研究[J].江西农业学报,2009
[23]宋宝辉等.美国谷物生产成本分析[J].世界农业.2003
[24]陈云,祁春节.中美柑橘生产成本核算方法的比较和拟合[J].农业经济问题,2002,35-40
[25]毛树春：《中国棉花可持续发展研究》[D].中国农业出版社,1999年
[28]董玲.农产品生产成本的构成及变动分析[J].财贸经济1996,(11)
[29]谭砚文、李崇光、汪晓银.中美棉花生产成本的比较-方法拟合与实证研究[J].农业技术经济,2003,(06)
[30]国家发展与改革委员会价格司编.《全国农产品成本收益资料汇编》[M]北京：中国统计出版社,1996-2010
[31]农业部等.《中国统计年鉴》[M]北京：中国统计出版社,1996-2010
[32]农业部等.《新疆统计年鉴》[M]北京：中国统计出版社,1996-2010
[33]郑少锋.目标成本和标准成本在农产品成本控制中的应用[J].农业技术经济,2004,(05)
[34]刘乐山.中国农业竞争力的国际比较及提升研究[J].农业现代化研究,2003,(1)
[35]余艳锋、祁春节.中美甜橙生产成本收益比较分析.中国物价[J],2007(3).29
[36]程国强.《WTO农业规则与中国农业发展》,(2003年)
[37]吴雪珍,洪少朋等.广东省香蕉生产现状与成本收益分析[J].东农业科学,2009
[38]PAVLOS KARADELOGLOU. Agricultural Prices in Transition Economies:The Case of Bulgaria and Slovenia. Economics of Planning 32:45-66,1999.
[39]Georgia Shearer, Daniel H. Koh1、Diane Wanner、George Kuepper、Susan Sweeney and William Lockeretz,1981:"Crop Production Costs and Returns on Midwesten Organic Farms:1977 and 1978"American Journal of Agricultural Economics, May 1981
[40]韩喜秋.江苏省油菜籽生产成本与收益研究[D].南京农业大学,2008
[41]安海燕.我国棉花区域比较优势分析[D].贵州大学,2007
[42]张玉峨.我国棉花国际竞争力及其影响因素分析[D].南京农业大学,2008
[43]Graham J.G.Upton. Cobweb Diagrams for Multiluay Contingency Tables. The Statistician, Vol.49, No.1(2000), pp.79-85.
[44]王晓蜀.新疆棉花比较优势研究[D].石河子大学,2005
[45]夏文省.我国棉花成本分析[D].中国农业大学,2004
[46]曹暕.中国农户原料奶生产经济效率分析[D].中国农业大学,2005
[47]李辉.中国新疆棉花产业国际竞争力研究[D].华中农业大学,2006
[48]韩峰.中国农产品成本收益核算指标体系演变及改进研究[D].中国农业大学,2005
[49]张琼.国棉花进口贸易研究[D].浙江大学,2007
[50]孙加力.政府政策与新疆棉花生产发展[D].中国农业大学,2004
[50]阿不力克木·艾则孜.新疆棉花对外运输现状及对策研究[D].新疆农业大学,2006
[52]柴斌锋.我国玉米成本及经济效益研究[D].益处农林针长大学,2008
[53]罗海兵.我国棉花国际贸易对世界棉花价格影响研究[D].西南财经大学,2006
[54]Commodity Cost and Returns Estimation Handbook,USDA
[55]US ERS. http://www.ers.usda.gov/data/CostsandReturns/testpick.htm美国农业部经济研究中心
[56]美国农业部http://www.usda.gov/
[57]国际棉花咨询委员会http://www.icac.org/
[58]联合国粮农组织网站http://data.un.org