“十一五”期间,我国规划建设以500处矿井、98个矿区为主的13个大型煤炭基地,矿井建设总投资规模近2800亿元。这些新建矿井在投入正式生产前,都要支出大量的联合试运转费用。如何处理煤矿试运转费用,将对煤炭企业的财务状况和经营成果产生重大影响。文章从现行的会计政策入手,结合煤炭企业生产经营实际,对煤矿联合试运转支出会计问题进行探讨。 During the 11th Five-Year Plan, China plans to build 13 large-scale coal bases with 500 mines and 98 mining areas. The total investment in mine construction will be nearly 280 billion yuan. These new mines will have to pay a large amount of joint commissioning costs before they are put into formal production. How to handle the cost of trial operation of coal mines will have a significant impact on the financial status and operating results of coal mines. Starting from the current accounting policies, the paper discusses the accounting problems of the joint commissioning expenditure in coal mines based on the actual production and operation of coal mines.