大型煤矿区执行弃置费用会计政策的探讨

Probe into accounting policy on discard expenses of large coal mine area

以会计准则反映的精神和环境破坏成本补偿理论为主要依据,大型煤矿区应执行弃置费用会计政策。弃置费用的确认和计量包括范围的确认、条件的确认和金额的计量。执行弃置费用政策对煤炭企业的财务影响较大,但会使煤炭企业的资产、负债质量得到提高,也有利于煤炭企业独立矿井废弃时完成恢复环境的社会责任。建议财政部出台大型煤矿区执行弃置费用会计政策的解释公告和弃置费用相关资金管理办法。

According to the spirit of accounting standards and the cost compensation theory of the environment destruction,large coal mine area shall implement the discard expenses accounting policy.The recognition and measurement of discard expenses includes the range of confirmation,conditions confirmation and the measurement of the amounts.Executive of discard expenses has big effect on coal enterprise financial policy,but it makes the quality of assets and liabilities improve,it also helps the coal mine enterprise to complete social responsibility for the environment restoration.The paper suggests that China Ministry of Finance issue the accounting explanation policy and the related administrative measures for discard expenses of large coal mine area.