煤炭企业安全费用核算的探讨

• 作 者: 孟庆建
• 机 构: 兖矿集团财务部,
• 出 处: 煤炭经济研究
• 发表日期: 2009年10期

为了建立煤炭生产企业安全生产投入长效机制,我国规定煤炭生产企业应建立提取煤炭生产安全费用制度,按照规定做好对安全费用的管理与核算工作。在会计实务中,由于近年来国家对煤炭生产企业安全费用管理与核算规定不断变革,煤炭企业也随之不断

In order to establish a long-term mechanism for safety in production of coal production enterprises, China stipulates that coal production enterprises should set up a system for extracting safety fees for coal production and do a good job in management and accounting of safety expenses in accordance with the regulations. In accounting practice, due to the continuous reform of the state regulations and accounting requirements for the safety costs of coal production enterprises in recent years, the coal enterprises also will continue