煤炭企业安全费用核算问题探讨

Discussion on Accounting Issue of Safety Cost for Coal Enterprise

结合煤炭企业的实际、《煤炭生产安全费用提取和使用管理办法》(财建〔2004〕119号)、财政部新《企业会计准则解释第3号》等文件,就安全生产费用核算办法的具体变化、对煤炭企业的影响以及如何完善煤炭企业安全生产费用核算办法进行探讨。

In combination with the actual conditions of the coal enterprise, ＂Withdrawal and Utilization Management Method of Coal Production and Safety Cost＂ （Caijian No. [2004]119）, ＂No.3 Explanation of Enterprise Accounting Criterion＂ Minis- try of Finance, and other documents, a discussion was conducted on the certain variations of the accounting method of the safe- ty production cost, the influences to the coal enterprises, how to improve the accounting method of the safety production cost for coal enterprise.