煤炭上市公司的会计核算逐步开展统一核算业务、统一税费管理、统一预算体制和统一财务制度。本文将重点介绍煤炭上市公司的统一核算业务模式。统一核算业务实现了五大方面的统一。即统一成本核算对象、统一专项资金核算、统一基建项目核算、统一物资集中采购核算以及统一会计核算制度。一、统一成本核算对象煤炭上市公司需要改变成本核算对象同时针对原煤和商品煤的通 The accounting of coal listed companies to gradually carry out unified accounting business, unified management of taxes and fees, a unified budget system and a unified financial system. This article will focus on coal listed companies unified accounting business model. Unified accounting business to achieve the unity of the five major areas. That is, a unified costing object, a unified special fund accounting, unified infrastructure project accounting, centralization centralized procurement accounting and unified accounting system. First, the target of a unified cost accounting Coal listed companies need to change the cost accounting object at the same time for the raw coal and commercial coal pass