煤炭企业作为我国的传统企业,具有非常悠久的发展历史。自我国改革开放以来,我国的煤炭企业得到了迅速的发展。只是,目前我国大部分煤炭企业的经营策略依旧为过去传统的煤炭经营策略,也就是以消耗大自然当中的煤炭资源来发展经济的。这一经济发展战略对我国的自然环境造成了极大的影响,也不符合我国目前发展战略的要求。除此之外,在我国传统煤矿企业当中,会计核算体系也存在着不少的问题。本文针对会计核算体系在传统煤矿企业当中的现状进行分析,并针对这些不足提出相关的解决策略。 As a traditional enterprise in our country, coal enterprises have a very long history of development. Since the reform and opening up of our country, the coal enterprises in our country have been rapidly developed. However, at present, most of China’s coal business strategy is still the traditional coal business strategy in the past, that is, consumption of natural resources among the coal resources to develop the economy. This economic development strategy has had a tremendous impact on the natural environment of our country and does not meet the requirements of our current development strategy. In addition, among the traditional coal mines in China, there are still many problems in the accounting system. This article analyzes the status quo of accounting system in the traditional coal mining enterprises, and puts forward some solutions to these problems.