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随着经济的飞速发展,社会对能源的需求与日俱增,作为我国经济支柱产业的煤炭行业发展也越来越快,煤炭开采带来的严重环境污染问题也是当前煤炭企业必须要解决的问题,因此煤炭企业对自身财务管理和会计核算提出了更高的要求。本文概述了煤炭企业会计核算的基本内容,分析了当前煤炭企业会计核算面临的问题,并探讨了加强煤炭企业会计核算的相应对策。
With the rapid economic development, the social demand for energy is increasing day by day. As the pillar industry of our economy, the development of the coal industry is getting faster and faster. The serious environmental pollution brought by the coal mining is also a problem that the coal enterprises must solve now. Therefore, coal Enterprises put forward higher requirements for their own financial management and accounting. This paper summarizes the basic contents of the accounting of coal enterprises, analyzes the current problems facing the accounting of coal enterprises, and discusses the corresponding countermeasures to strengthen the accounting of coal enterprises.