煤化工企业是社会主义现代化建设中的重要组成部分之一,随着市场经济的全面发展以及改革开放政策的深入推进,我国的资源消耗量不断增多。受经济不景气和进口煤价比国内煤低的影响,出现产大于销的现象,国家今年开展去库存政策。同时新型能源开始进入人们的视野,以煤炭为主的传统能源企业逐步让位,经营困难加剧。这种情况下,煤化工企业只有加强产品成本控制,使其经济效益最大化,以此来提高自身竞争力。当前,我国煤化工企业领导者对成本控制理念也有了进一步的认识,但是由于传统观念制约,煤化工企业在实际成本预算、核算、决策等环节还存在很多不足,与可持续发展思想不协调。 Coal chemical industry is an important part of socialist modernization. With the all-round development of the market economy and the further promotion of the policy of reform and opening up, the consumption of resources in our country is constantly increasing. Affected by the economic downturn and the impact of lower import coal prices than domestic coal, the phenomenon of producing more than sales is emerging. The state plans to go to stock this year. At the same time, new energy sources have started to enter people’s perspectives. The traditional coal-based energy companies gradually gave way and their operating difficulties intensified. In this case, the coal chemical industry only enhance product cost control, to maximize its economic benefits, in order to improve their own competitiveness. At present, the leader of China’s coal chemical industry has also got a further understanding of the concept of cost control. However, due to the traditional concept of restriction, there are still many shortcomings in the actual cost budget, accounting and decision-making of coal chemical enterprises, which are not coordinated with the concept of sustainable development.