目前,随着煤矿安全事故频频出现,煤矿中的安全隐患一直存在、很难排除,人们对煤矿工作的安全系数提出了高度的质疑,现阶段煤矿安全生产费用会计处理问题也逐渐被人们所提起,被受到社会各界的关注。因此,以下将对煤矿安全生产费用会计变革的全过程进行深入的探讨,并针对目前煤矿安全生产的现状提出一些创新建议,希望可以对今后煤矿安全生产费用会计处理的相关问题有所帮助,并且保证煤矿安全生产费用的会计处理体系健康发展。 At present, with the frequent occurrence of coal mine safety accidents, potential safety hazards in coal mines have always existed and are hard to be excluded. People have raised a high degree of doubt about the safety factor of coal mines. At this stage, the accounting treatment of coal mine safety production costs has also been gradually raised , Has been the concern of all sectors of society. Therefore, the following will make an in-depth discussion on the entire process of accounting changes in the safety cost of coal mines, and put forward some innovative suggestions for the current status of coal mine safety production in the hope that it will be helpful to the future accounting treatment of coal mine safety production costs. Guarantee the safe production of coal mine safety accounting system.