完善国有煤炭企业成本核算框架的研究

Perfect cost accounting framework of coal enterprise

认为现行成本核算框架制约了国有煤炭企业的可持续发展 ,指出执行新会计制度并合理调整成本核算框架是新形势下促进国有煤炭企业健康发展的有效途径。提出调整煤炭行业的成本核算方法 ,即明确改革成本支付渠道 ,降低煤炭企业的税负和提高煤炭职工个人所得税起征点。

The author believes that actual cost accounting framework of coal enterprise has restricted the sustainable development of state-owned coal enterprise, new accounting system and regulation of cost accounting framework will be efficient measures to promote healthy development of state-owned coal enterprise under current circumstances. This paper also puts forward suggestion for regulation of cost accounting: make the source for the reform cost clear, decrease the taxation of coal enterprise and increase the threshold of individual income tax of coal enterprise employee.