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由于煤炭企业的特殊性,其成本核算框架有别于一般企业,因此在煤炭企业基层建立起能够真实、全面、完整地反映煤炭产品在生产过程中实际耗费的成本核算制度和方法对于煤炭企业的持续经营具有重要意义。本文针对当前煤炭企业财务核算和管理中存在的各种问题,结合煤炭企业的财务特点,就如何完善煤炭企业基层核算进行了研究和探讨。
Because of the particularity of coal enterprises, the cost accounting framework is different from that of general enterprises. Therefore, a cost accounting system and method that can truly, completely and completely reflect the actual consumption of coal products in the production process is established at the grassroots level of coal enterprises. For coal enterprises Going concern is important. In this paper, according to the problems existing in the current financial accounting and management of coal enterprises, this paper studies and discusses how to improve the basic accounting of coal enterprises according to the financial characteristics of coal enterprises.