煤矿财务会计与责任会计核算模式的探讨华北矿业高等专科学校高新阳王艳霞高凤革煤矿作为矿务局的一个二级核算单位，在其推行责任会计的初期，其财务会计与责任会计的核算具体应如何进行，是煤矿责任会计研究的核心问题之一。目前，财务会计与责任会计的核算主要有两种做... Discussion on Accounting Model of Coal Mine Financial Accounting and Responsibility Accounting North China Mining College Gao Xinyang Wang Yanxia Gao Fengge As a secondary accounting unit of the Mining Bureau, how should the accounting of its financial accounting and liability accounting be carried out in its initial stage of implementing liability accounting? This is one of the core issues in the study of coal mine liability accounting. At present, there are two main accounting methods for financial accounting and liability accounting...