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?ú??1ú?úía1?óú?oì??óòμ3é±??D????×′?°·￠?1??DD×?ê?μ??ù′?é?￡??μí3μ??D??á?xxxx?o?ó?oì?3é±?113é?￠??á??°??o???μ??à1??êìa￡?ò?í??ˉxxxx?o?ó?oì?3é±?1üàíêμ?ùμ?·￠?1?￡é?è?á??aoó·￠??xxxx?o?ó?ú?oì?3é±?113é?°??á?é?′??úò?D??êìa?￡è?3é±?113éòa??2?íêè?￡?3é±???á?ó?o???·?·¨óD′yì??ó?￡????xxxx?o?ó3é±???á?μ???×′￡??1ìá3?á??oì?íêè?3é±??ˉμ?àí??￡?ì?ì??oì??a2éía2?3é±??ú2??ˉμ?·?·¨￡??è?oì?íêè?3é±??ˉ?￡2￠?ò?úxxxx?o?ó?￡?a2éó?íêè?3é±??ˉ??á?3é±?￡?o?àíè·?¨?oì?×ê?′3é±?￡?íêé??o?óòt????2éμ??ú??￡???á???êμμ??oì?íêè?3é±??￡?oì?íêè?3é±??ˉ?éò??a?ó???é3?D?·￠?1′?à′?-??à?ò?￡?ê1?ó???÷·???μ??é3?D?·￠?1μ?μ?±￡?¤?￡

??1??ü′ê?????oì??óòμ??3é±?113é??3é±???á????oì?íêè?3é±??ˉ
Abstract
Along with our country socialist market economy system gradually establish and perfect￡?As a basic energy,coal enterprise has begun to pursue the organic unity of enterprise economic benefit￡?social benefit and ecological benefit￡?Begin to pay attention to the true costs of coal product￡?
In domestic and abroad about coal enterprise cost reviewed the present research situation and development￡?on the basis of emerging coal mine are systematically studied coal costs constitute￡?measurement and accounting issues related to promote emerging coal mine coal cost management practice￡?Thorough understanding after found in coal cost constitutes emerging coal mine and metrological on some problems￡?Such as cost elements not completely￡?cost measurement and calculation method to explore￡?According to present situation of emerging coal cost measurement is put forward the theory of coal full costs￡?discuss coal mining and the methods of internalization of external costs as the full costs of coal.And in emerging coal mine of measurement using total cost simulate the cost￡?reasonably determine the coal resources costs￡?improve the mechanism of coal hidden trouble￡?measuring real grate of coal security costs￡?Coal mining area of full costs for sustainable development￡?economic benefits to the sustainable development of mining area various aspects guaranteed￡?

Keywords??coal enterprise??cost constitutes??cost measurement????????
???????? coal full costs
?? ??
?aòa I
Abstract II

μú￡±?? D÷?? 1
1.1 ?D??±3?°ó?òaò? 1
1.1.1 ?D??±3?° 1
1.1.2 ?D??òaò? 2
1.2 1ú?úía?D????×′ 3
1.2.1 1úía?D????×′ 3
1.2.2 1ú?ú?D????×′ 4
1.3 ?D????μ?ó?·?·¨ 5
1.3.1 ?D????μ? 5
1.3.2 ?D??·?·¨ 6
μú2?? xxxx?o?ó2ú?·3é±???á???×′?°′??ú?êìa 6
2.1 ?óòμ3é±???á?ó?o???μ?àí???ù′? 6
2.2 ?óòμ3é±?òa??113éμ???ì??úèY 9
2.3 xxxx?o?ó3é±???á?′??úμ??êìa 11
2.3.1 ?óòμ3é±?o??????è2???è? 11
2.3.2 ?óòμ3é±?ó?·?ó?μ?è·è?2?è??? 12
2.3.3 ?óòμ??DD3é±????μ??á?′??úμ?è±?Y 13
μú3?? íêè?3é±??ˉ?úxxxx?o?óμ?ó|ó? 15
3.1 ?oì??óòμíêè?3é±???á?àí?? 15
3.1.1 íêè?3é±??ˉ?à1????? 15
3.1.2 ó??óòμ??DD2éó?μ?3é±???á??￡ê?μ?±è?? 16
3.2 ?÷è·?oì?×ê?′3é±?·?ó?è·è?·??§ 17
3.2.1 D????oì??óòμ3é±????? 17
3.2.2 í?3?3é±?oí·?ó?è?êμ·′ó3 18
3.3 2éó?íêè?3é±??ˉ??á??óòμ?-?o3é±? 18
3.3.1 ?°?ú×ê±??ˉ·?ó??§3? 18
3.3.2 ?ù±?éú2ú3é±???á? 19
3.3.3 °2è?3é±???á? 20
3.3.4 ?·?33é±???á? 21
3.3.5 ·￠?13é±???á? 23
3.3.6 ×@@é±???á? 23

?áê?ó? 26
??D? 27
2??????× 28

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