化学矿山维简费的变革、存在问题及改革设想  

Change of the fund of maintaining simple reproduction for chemical mine,and its existing problems and innovation assumption

作　　者：赵在宏 

机构地区：[1]中蓝连海设计研究院,江苏连云港222004

出　　处：《化工矿物与加工》2010年第9期40-42,45,共4页Industrial Minerals & Processing

摘　　要：通过分析我国化学矿山维简费提取标准、会计核算方法、项目财务评价方法所发生的变化及存在的问题,结合国外矿山企业会计核算方法和财务评价方法,提出了对化学矿山维简费进行改革的设想。Through analyzing change and existing problems of withdrawal standard, bookkeeping operation method, project financial evaluation method of the fund of maintaining simple reproduction for chemical mine, and combining bookkeeping operation and financial evaluation of overseas mining ventures, the innovation assumption of the fund of maintaining simple reproduction for chemical mine was put forward.

关 键 词：矿山维简费 提取标准 折旧费 会计核算 财务评价 

分 类 号：TD871[矿业工程—非金属矿开采] F426.1[矿业工程—矿山开采]