为了保证煤炭安全生产,国家煤炭安全监察部联合其他有关部门对我国境内的煤炭生产企业设立了“煤炭安全生产费”固有制度。按照企业内部的会计准则规定和对安全生产费形成固有资产折旧处理的规定,有的企业仍然用过去的一次性提足折旧方法,这样存在不少问题,本文结合会计理论和煤炭企业实际提出来核算方法进行调整的建议、安全生产费用的会计处理问题进行讨论。 In order to ensure the safe production of coal, the State Coal Safety Supervision Department and other relevant departments jointly established the inherent system of “coal safety production fee” for the coal production enterprises in our country. In accordance with the provisions of the accounting standards within the enterprise and the formation of the inherent safety of labor costs depreciation of assets, some companies still use the past one-time provision of adequate depreciation methods, there are many problems, this paper combines accounting theory and the actual coal enterprises put forward Accounting methods to adjust the proposal, accounting for the safety of production costs to discuss the issue.