\\\"地面塌陷赔偿费\\\"是根据20世纪90年代初原能源部制定的两个办法而设立的煤炭成本项目。作者根据市场经济形势的变化和实践工作经历,对该成本项目大胆提出:改过去按实际发生额列成本为按煤炭销售数量计提;改企业自由支配为政府中使用。 \\ \"Ground Collapse Compensation \\\" is a coal cost project established on the basis of two measures devised by the former Department of Energy in the early 1990s. According to the changes of the market economy and practical work experience, the author boldly put forward the cost items as follows: In the past, the cost of inventories was changed according to the actual amount of costs; the amount of coal sales was used as the basis; and the free disposal of enterprises was used by the government.