一、前言目前 ,中国大部分矿井在煤炭成本计算及控制中仍存在着成本发生地点不详、责任不清 ,成本核算、控制和目标成本制定缺乏系统性和科学性等问题。其根本原因是现行的成本核算方法未与成本发生地点的空间特征 (地质构造、煤层赋存条件、开采技术条件 )相联系。笔者结合矿 I. Preface At present, most coal mines in China still have some problems such as unclear cost, unclear responsibilities, lack of systematic and scientific formulation of cost accounting, control and target costs in the calculation and control of coal costs. The fundamental reason for this is that the current cost accounting methods are not linked to the spatial characteristics of the site where the costs occurred (geologic formations, conditions for the occurrence of coal seams, and technical conditions for mining). I combine the mine