为了在市场经济不断发展,企业会计准则不断的完善和制定的背景下实现我国煤炭安全生产长效机制的发展,国家对于煤炭维简费和安全费用的会计核算进行了反复的调整。多年来,煤炭行业的维简费和安全费用不能得到彻底的解决,主要是由于国际趋同性和国内特殊性不能同步一致的原因。本文主要从会计实务的视角对近年来煤炭企业维简费和安全费用会计核算方式的改革和其中存在的问题进行分析和总结,并在此基础上提出有效的完善措施和建议,以期为煤炭企业会计核算的完善提供参考和依据,促进煤炭企业快速、稳定的发展。 In order to realize the long-term mechanism of coal production safety in our country under the background of constant development of market economy and continuous improvement of accounting standards, the state has made repeated adjustments to the accounting of maintenance costs and safety costs of coal. Over the years, the maintenance costs and safety costs of the coal industry can not be completely solved, mainly due to the fact that the international convergence and domestic specialties can not be synchronized. This article mainly from the perspective of accounting practice in recent years, coal enterprises peacekeeping costs and safety costs of accounting accounting reform and the problems that exist in the analysis and summary, and on this basis, put forward effective measures and suggestions for improvement, with a view to coal enterprises Improve the accounting to provide a reference and basis to promote the rapid and stable development of coal enterprises.