煤炭企业资产弃置义务会计处理问题浅析——以甘肃省煤炭企业为例

An Analysis of the Accounting Treatment of the Obligation of Abandoning Assets in Coal Enterprises--Taking Coal Enterprises in Gansu Province as an Example

随着我国进入新经济时期,煤炭行业整体发展发生了巨大的变化。在转型发展的过程中,由于煤炭行业资产的特殊性,废弃煤矿的资产管理和财务核算是很多煤炭企业面临较棘手的问题。尤其在固定资产等资产弃置费用的确认、计量核算方面没有形成明确的标准,导致煤炭企业计提和核算差异较大,不利于规范和统一给企业带来许多困扰。

With China entering the new economic period,the overall development of the coal industry has undergone tremendous changes.In the process of transformation and development,due to the particularity of the assets of the coal industry,the asset management and financial accounting of abandoned coal mines are more difficult problems for many coal enterprises.In particular,there is no clear standard in the recognition,measurement and accounting of the disposal expenses of fixed assets and other assets,which leads to a large difference in the accrual and accounting of coal enterprises,which is not conducive to the standardization and unification,and brings many problems to the enterprises.