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6月26日,财政部发布了“财政部关于印发企业会计准则解释第3号的通知(财会[2009]8号),”对高危行业提取的安全生产费的会计处理做出了新规定。这一新规定对煤炭企业会计理念和会计核算体系带来了一系列新变化,对煤炭企业建立安全生产设施长效投入机制具有重大影响。维简费和生产安全费用的足额提取和专项使用,是确保我国煤炭生产企业正常生产的重要环节。基于实现
On June 26, the Ministry of Finance promulgated the “Notice of the Ministry of Finance on Issuing No.3 Accounting Standard for Business Enterprises (Cai Kuai [2009] No. 8),” and made a new accounting treatment on the safety production fee withdrawn from high-risk industries Provisions. This new regulation has brought a series of new changes to the accounting concept and accounting system of coal enterprises and has a significant impact on the establishment of a long-term investment mechanism for coal mining production safety facilities. Weixian fee and production safety costs in full extraction and special use, is to ensure that China’s coal production enterprises an important part of normal production. Based on the realization