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煤炭工业的可持续性发展要求煤炭行业资源回采率高、安全有保障、环境污染少、经济效益好,煤炭企业就必须解决成本不完全、不到位的问题,完善煤炭成本核算方法。文章从煤炭开采现状、矿产资源生态补偿、新增煤炭行业成本等方面论述煤炭企业成本管理改革的必要性、紧迫性。
The sustainable development of the coal industry requires that the coal industry has high resource recovery rate, safe and secure protection, less environmental pollution and good economic returns. The coal enterprises must solve the problem of incomplete cost and inadequate cost, and improve the coal cost accounting method. This article discusses the necessity and urgency of cost management reform in coal enterprises from the aspects of coal mining status, ecological compensation of mineral resources and the cost of newly added coal industry.