试论煤炭成本核算框架的完善

在世界各国大力倡导低碳经济的今天，煤炭产业作为我国能源的支柱产业，在节能减排、环境保护等方面所承担的社会责任将越来越重。增强企业社会责任意识，提高企业成本核算水平，在企业内部引入市场化管理机制和精细化管理思想，是我国煤炭企业“十二五”期间实现跨越式发展的必然战略选择。探索煤炭企业社会责任成本和作业成本的核算，兼顾宏观、中观、微观三个不同管理层次对成本核算资料的需求，建立社会责任成本、产品成本和作业成本三者协调发展的成本核算体系，对真实反映煤炭企业成本状况、促进煤炭企业会计核算制度规范化建设具有重要意义。

Study of Coal Costinging Framework

The coal industry,a pillar of the energy industries in China,will increasingly have more social responsibility on energy saving and environmental protection in a low carbon economy.The awareness of corporate social responsibility should be enhanced and the development of low carbon economy should be actively promoted.It is a current and long-term inevitable strategic choice for coal enterprises in China to explore a road for a low-carbon development suitable to coal industry characteristics.In order to trul...