火电厂煤炭核算办法的弊端及对策

准确核算火电厂的煤炭成本具有重要的现实意义。现行煤炭核算办法存在两个弊端:一是忽略了煤炭内在发热量因素,造成煤炭耗用、煤炭成本及库存煤炭反映不真实;二是暂估方法为随意调节成本打开方便之门。本文提出了在库存煤炭科目中加上标准煤进行再核算的处理方法。

Disadvantages and Solutions to the Coal Accounting in Thermal Power Plants

Accurate accounting of coal cost in the thermal power plants is of great practical significance.Through research and study,this paper shows that there are two drawbacks in the accounting of coal cost.Firstly,the existing coal accounting overlooks the internal heat productivity of coals,which leads to fail to reflect the true costs of coals caused by coal consumption and true inventory of coals.Secondly,tentative estimation makes the arbitrary adjustment of costs easily.Therefore,this paper provides the re-accounting approach of standard coal added in the coal inventory.