矿山地质环境治理恢复方案预算编制方法探究

Research on the Budgeting Method of Mine Geological Environment Rehabilitation Plan

文章从《企业会计准则》弃置费用会计政策理解入手,结合《关于取消矿山地质环境治理恢复保证金建立矿山地质环境治理恢复基金的指导意见》的要求,对矿山企业会计核算及基金管理等基础工作进行分析,着重阐述弃置费用的预计、资本化、摊销等在矿山地质环境治理恢复方案经费编制中运用,并对经费预算编制方法及项目基本概况、费用预算、基金提取、经费使用等内容进行了研究和探索。

The article begins with the explain of the accounting policy of discard expenses in Accounting Standards for Business Enterprises. Following this, it combines the requirements of the Guiding Opinions on the Establishment of Mine Geological Environment Rehabilitation Fund for the Cancellation of Mine Geological Environmental Rehabilitation Cash Deposit, to carry out basic work such as mine enterprise accounting, fund management, etc. Specifically, the paper focuses on the application of the prediction, capitalization and amortization of the discard expenses in the preparation of the funds for the rehabilitation plan of the mine geological environment. It also conducts research and exploration on the budgeting method, basic project overview, cost budget, fund appropriation, and the use of funds, etc.