本文结合个人在实践工作过程当中的经验总结,就煤矿安全费用会计处理进行了简单的分析,并举例论述了安全费用计提以及使用的会计处理方法。通过对煤矿煤炭生产中安全费用的会计处理的相关阐述以及具体分析,提出了具有针对性的改革建议,希望能够起到抛砖引玉的作用。 Based on the experience of individuals in the process of practical work, this paper makes a simple analysis on the accounting treatment of coal mine safety expense, and gives an example to illustrate the accounting treatment method of safety expense accrual and usage. Through the relevant explanations and specific analysis of the accounting treatment of the safety expenses in the coal production of coal mines, the paper puts forward some pertinent suggestions for reform, hoping to play a valuable role.