一、煤炭资源成本核算随着社会主义市场经济的日益完善,资源开采权已由计划经济的无偿使用转化为有偿使用,经营者为了获得资源开采权,必定要支付一定的费用,而现行的原煤成本核算中没有此项,应该加以修订、增加。由于资源开采权、探矿权实行有偿购买,涉及价值金额巨大,从几亿元到上百亿元。淮 I. Cost Accounting of Coal Resources With the improvement of the socialist market economy, resources exploitation rights have been converted into paid use from the unpaid use of planned economy. Operators must pay a certain fee in order to obtain the resources exploitation right, while the current raw coal Without this item in costing, it should be revised and increased. Due to the exploitation of resources, prospecting rights are paid for purchase, involving a huge amount of value, from several hundred million yuan to tens of billions of yuan. Huai