关于提高冶金矿山维简费标准的探讨

Study of necessity of increasing amount of fee for keeping simple re-production in metal mines

随着国家对冶金矿山投资体系的变化及会计核算制度的改变, 以及物价的上涨, 新建矿山固定资产形成率加大, 按原计提冶金矿山维简费标准已经无法收回原有投资, 甚至无法维持简单再生产。本文就提高冶金矿山维简费标准进行探讨。

Along with change of state-owned mining investment system, change of accounting mode and rise of commodity price,the factor of fixed assets formation in new-built mines becomes greater.It is impossible to keep simple re-production in mine when the fee for keeping re-production is withdrawn according to original standard of state.The necessity of increasing amount of fee for the purpose of keeping simple re-production in mine is discussed.