摘要
煤炭企业安全成本制度的制定、修订对安全费的核算管理产生重要影响。对煤炭安全成本的核算、管理进行梳理,并对安全费提取标准、财税处理等问题进行了分析,并提出了若干建议。
The establishment and revise of the safety cost regulation for the coal enterprises would cause important influences to the safety cost accounting and management. The paper had a sorting on the accounting and management of the coal safety cost and an analysis on the collection standard of the safety fee, finance and taxation treatment and others. Several proposals related were provided.
出处
《煤炭经济研究》
2013年第7期72-75,共4页
Coal Economic Research
关键词
安全成本
核算管理
煤炭企业
safety cost
accounting and management
coal enterprises
