我国的煤炭经营在长期以来都处于传统煤炭阶段,煤炭在经济的发展过程中扮演着资本原始积累的角色。通过破坏煤炭资源来换取经济的发展,使得现如今的煤炭经营一味的以经济效益作为煤炭企业发展的中心,从而忽视了社会和生态效益,致使煤炭资源急速减少,生态环境被恶化,自然灾害频发,让煤炭资源陷入了危险的境地。同时,煤炭企业的会计核算也并未将生态环境、煤炭资源的价值计入会计核算体系中,因此文中就传统煤炭会计核算体系存在着缺陷进行了简要的阐述,并针对这些缺陷提出了相对应的解决对策。 China’s coal business has long been in the traditional stage of coal, coal in the economic development process plays the role of the primitive accumulation of capital. Through the destruction of coal resources in exchange for economic development, making today’s coal business blindly take economic benefits as the center of the development of coal enterprises, thus neglecting the social and ecological benefits, resulting in the rapid reduction of coal resources, the ecological environment is deteriorated, the frequency of natural disasters Fat, so that coal resources into a dangerous situation. At the same time, the accounting of coal enterprises also did not account for the ecological environment and the value of coal resources in the accounting system. Therefore, the defects in the traditional coal accounting system were briefly described in the paper and correspondingly proposed for these defects Solution to the problem.