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自从新中国成立以来,我国经济实力不断增强,并逐渐在世界各个领域发挥着重要的作用。然而随着能源危机的出现以及我国科学发展观的提出,现在我国的发展模式遇到了瓶颈,而这个瓶颈将会制约我国在各个领域的发挥。其中煤炭作为我国主要能源之一,对突破瓶颈有着不可忽视的作用,所以应该在煤炭企业的身上寻找突破口,为我国的可持续发展提供更为坚实的基础。本文将以煤炭企业的会计核算成本为主题,主要谈论如何完善煤炭企业会计核算成本以及相关的策略研究。
Since the founding of New China, China’s economic strength has been constantly enhanced and gradually played an important role in various fields in the world. However, with the advent of the energy crisis and the proposition of China’s scientific concept of development, China’s development model has now encountered a bottleneck that will restrict our country’s ability to play in all fields. Coal, as one of China’s major energy sources, has a significant role to play in breaking through the bottleneck. Therefore, it is imperative to find a breakthrough in the coal industry and provide a more solid foundation for China’s sustainable development. This article will focus on the accounting costs of coal enterprises, mainly on how to improve the accounting costs of coal enterprises and related strategic research.