摘要
本文以大成本理论为基础,分析了现行的成本核算体系,指出了现行煤炭成本核算体系成本项目不完全、煤炭成本不能得到充分的补偿,提出了涵盖煤炭资源成本、生产成本、环境成本、发展和退出成本在内的新的煤炭成本核算体系。
The cost project of present coal cost accounting system is incomplete, the coal enterprise＇s profit is overestimated and tax revenue burden is overweight, some cost projects do not be covered. This article has analyzed the present cost accounting system take the great cost theory as the foundation, had pointed out the present cost project is incomplete, the coal cost cannot obtain full compensating, proposed new coal cost accounting system covers the coal resources cost, the production cost, the environment cost, the development and the withdrawal cost.
出处
《中国矿业》
北大核心
2007年第3期64-66,共3页
China Mining Magazine
