国家对煤炭行业安全费、维简费会计核算办法反复调整,折射出我国制定和执行新的企业会计准则过程中,国际趋同性与国内特殊性的博弈和妥协,也反映了执行新的企业会计准则相关配套政策不断成熟。下面将探讨煤炭行业多年执行的安全费、维简费会计核算问 The state repeatedly adjusted the accounting measures for the safety fees and maintenance costs of the coal industry, reflecting the game and compromise between the international convergence and the domestic particularities in the process of formulating and implementing the new Accounting Standards for Business Enterprises in our country. It also reflects the implementation of the new Enterprise Accounting Guidelines supporting policies continue to mature. The following will explore the coal industry for many years the implementation of security fees, maintenance costs accounting issues