关于煤炭企业计提专项储备会计问题的思考

Considerations in accounting problems about accrued appropriative reserve in coal mine companies

煤炭开采的复杂性、危险性,对环境的巨大破坏性和基建投入的持续性,决定了煤炭企业需要发生较多的安全费用、环境治理与恢复费用和维持简单再生产费用。由于历史和现实原因,目前煤炭企业采用从成本中计提安全储备、环境储备、维简费三项储备的方式来解决所需资金的来源问题。但不管是从资产的计价、成本的计量还是从社会责任承担的角度来分析,这种从成本中计提储备的方式都有明显的弊端,对此提出改进建议。

It can produce the much more costs, such as security costs, environmental management and restoration costs and reproduction costs due to the risk and complexity, destructive to the environment and sustainable infrastructure caused by coal mining for coal mine companies. For historical and practical reasons, the coal mine companies adopt accrued charges from the security reserve, environmental reserve and maintenance fee to solve the sources of funds. However, the way of accrued charges for reserve from costs has obvious disadvantages if analyzed from valuation of assets, cost measurement and corporate social responsibility and thus this paper gives recommendations to imorove the problem.