Point随着市场经济的迅猛发展,采矿业带给人们不可小觑的时代飞跃。然而,人们的生存环境也因其快速发展而受到潜在的威胁和极大的破坏。自然界禀赋的能源或矿体是采矿业的质地或主要原料,它具有不能再生性、开采时间长的特点,本文深入分析了采矿业成本核算的特点及应用,结合现行会计核算体系,立足于使用者成本角度,针对我国现行采矿业成本核算体系中出现的问题,如采矿 Point With the rapid development of market economy, the mining industry has brought great leap forward to the times. However, people’s living environment is also under potential threat and great destruction due to its rapid development. The natural endowment of energy or ore body is the texture or main raw material of the mining industry. It has the characteristics of non-regenerability and long exploitation time. This paper analyzes the characteristics and applications of the cost accounting in mining industry deeply. Combining the current accounting system, Cost point of view, in view of China’s current mining cost accounting system problems, such as mining