摘要
本文在對(duì)國(guó)內(nèi)外關(guān)于煤炭企業(yè)成本研究現(xiàn)狀及發(fā)展進(jìn)行綜述的基礎(chǔ)上，系統(tǒng)地研究了新興煤礦煤炭成本構(gòu)成、計(jì)量及其核算的相關(guān)問題，以推動(dòng)新興煤礦煤炭成本管理實(shí)踐的發(fā)展。深入了解后發(fā)現(xiàn)新興煤礦在煤炭成本構(gòu)成及計(jì)量上存在一些問題。針對(duì)新興煤礦成本計(jì)量的現(xiàn)狀，還提出了煤炭完全成本化的理論，探討煤炭開采外部成本內(nèi)部化的方法，既煤炭完全成本化。并且在新興煤礦模擬采用完全成本化計(jì)量成本，合理確定煤炭資源成本，完善煤礦隱患排查的機(jī)制，計(jì)量真實(shí)的煤炭完全成本。

關(guān)鍵詞　煤炭企業(yè)　成本構(gòu)成　成本計(jì)量　煤炭完全成本化
Abstract
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．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．

Key　words　coal enterprise　cost constitutes　cost measurement　　　　
　　　　 coal full costs

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