煤炭企业有着独具特色的成本演变规律和经济技术特征,它是为获取煤炭资源而将多种要素进行组合的契约组织。一方面煤炭企业与其所在的内外环境要素紧密相关,前者影响或改变着企业面临的内外环境,后者则在煤炭企业生产的不同环节深刻影响着企业的成本价格,既而决定了煤炭企业的综合竞争能力。1991年能源部的两个办法规定的成本项目构成了目前我 Coal enterprises have unique characteristics of cost evolution and economic and technical characteristics. They are contractual organizations that combine various elements for obtaining coal resources. On the one hand, the coal enterprises are closely related to the internal and external environmental factors in which they are located. The former affects or changes the internal and external environment that the enterprises are facing. The latter affects the cost price of the enterprises in different aspects of the coal production, which in turn determines the comprehensive competition of coal enterprises ability. The Department of Energy’s two approaches in 1991 cost items that constitute the current me