煤炭采掘业会计信息披露案例分析

煤炭采掘业没有本行业的会计信息披露规范,只能遵循共同的披露规则。本文通过对煤炭采掘业上市公司披露的经济、社会责任、资源与环境信息进行剖析,说明制定煤炭采掘业生产活动会计准则是现实的选择。

Case Analysis of Disclosure of Accounting Information in the Extractive Coal Industry

Extractive coal industry has not its own disclosure norm of accounting information, only adheres to the common disclosure standards. This paper carries on case analysis of economy, social responsibility, resource and protecting environment in the listed companies, proves that it is a realistic choice to formulate accounting standard of production activity in extractive coal industry.