论文部分内容阅读
煤炭是我国重要的基础能源和原料,在国民经济中具有重要的战略地位。煤炭成本核算的合理与否关系到煤炭工业能否健康、可持续发展。改革开放三十年以来,我国经济体制和经济环境发生了巨大的变化。伴随着改革进程的推进,煤炭成本核算也发生了相应的变化。本文根据煤炭工业改革开放的历程,将我国煤炭成本核算的变迁划分为四个阶段,总结每一阶段成本核算的特点及存在的问题,以期对进一步完善我国煤炭成本核算提供一定的参考。
Coal is an important basic energy and raw material in our country and plays an important strategic role in the national economy. Whether the coal cost accounting is reasonable or not is related to whether the coal industry can be healthy and sustainable. Thirty years of reform and opening up have undergone tremendous changes in China’s economic system and economic environment. With the advancement of the reform process, coal cost accounting has also undergone corresponding changes. According to the course of the reform and opening up of the coal industry, this paper divides the changes of coal cost accounting in China into four stages, summarizes the characteristics and existing problems of cost accounting in each stage, and hopes to provide some reference to further improve the coal cost accounting in our country.