中文摘要：

在中国的一次能源消费结构中，煤炭资源的比重一直是最高的，已成为国家制定的“2020发展规划”顺利实现的关键因素之一。煤炭价格形成方面存在着众多非市场化的问题，致使煤炭价格出现了绝对价格较低。比价不合理等严重阻碍煤炭市场健康发展的问题，对煤炭资源的合理利用、煤炭相关行业乃至整个国民经济发展造成较大的影响。自2006年下半年开始，国家采取了一系列煤炭价格市场化改革措施，但均收效不大，其根本原因在于煤炭价格形成机制的不合理，主要表现在：煤炭成本核算不完整，其价格并不能反映资源成本与费用。为此．应在明确改革和完善煤炭价格形成机制的目标与原则的基础上，构建合理的煤炭价格形成机制，以促进国内煤炭市场的发展和成熟，推进煤炭产、运、销、需企业的改革发展，有效缓解煤炭供需压力，保障有关各方利益。

英文摘要：

Resolving China＇s energy problems is of great importance to the country＇s development, in particular with regards to coal, which is the main source of energy consumption. China is currently the largest coal producer in the world, with 37 % of global production. Domestically, coal constitutes 76 % of the energy supply and 69% of the demand. Although the proportion of coal consumption in China＇s energy mix is decreasing （from 74.6% in 1995 to 68.7% in 2006）, we argue that it will stabilize at around 60%. Recently, there have been practices which negatively affect the coal market, such as doublepricing. These create other problems which are detrimental to the market＇s healthy development, such as irrational pricing, which then negatively affect the rational utilization of coal resources. The government has taken steps to implement market reforms since the end of 2006, but these have been ineffective. In this paper, we suggest that the main reason is the current system of irrational pricing of coal in China, in which the price of coal does not accurately reflect all of the costs. A rational pricing system would lead to development and maturation of the domestic coal market and the continued reform of related enterprises. In addition, it would alleviate the current pressures of domestic coal supply and demand, and benefit both producers and consumers. To make a rational pricing system possible, the industry must establish a framework for complete and accurate calculation of costs. The government and industry should also improve existing regulations and establish large-scale coal enterprises. China＇s coal market needs to undergo market reforms as soon as possible to solve existing problems and promote development of the industry and the economy as a whole.