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煤炭企业是一个特殊行业,其独特的运营管理模式,是促进煤炭企业可持续发展的必要条件。特别是煤矿企业的资源有效利用是一个关键问题,因此本文作者结合自己的工作经验对煤矿企业资源弃置费用方面的问题研究分析,并对新会计准则下的煤炭企业弃置费用进行具体的探讨。作者结合煤炭企业的特点,提出弃置费用准则在煤炭企业应用的可行性。希望通过本文的研究和分析,可以进一步为煤矿企业的发展提供一定的参考。
Coal enterprise is a special industry. Its unique operation and management mode is a necessary condition to promote the sustainable development of coal enterprises. In particular, the effective utilization of resources in coal mines is a key issue. Therefore, the author of this paper, combined with his own work experience, analyzes and studies the problems of coal mines disposal costs and discusses the disposal costs of coal mines under the new accounting standards. Based on the characteristics of coal enterprises, the author puts forward the feasibility of applying discarding cost criteria in coal enterprises. Hope that through this research and analysis, we can further provide some reference for the development of coal mining enterprises.