This article from mineral resource business accounting and enterprise community responsibility's relations' obtaining, abandons the expense in view of the mining enterprise the particularity, proposed that the present accounting standards the guidance are insufficient in the operation stratification plane, to a certain extent does not favor the standard mining enterprise to undertake the community responsibility, finally proposed abandons the expense calculation related suggestion and the measure to the mining enterprise, guaranteed that the mining enterprise can carry on the land reclamation and the geological disaster positively prevents and controls, promote social sustainable development, safeguard economic society har-morious development.%本文从矿山企业弃置费用与企业社会责任的关系人手,针对矿山企业弃置费用的特殊性,指出现行会计准则在操作层面上指导性不足,在一定程度上不利于规范矿山企业承担社会责任.最后,提出了对矿山企业弃置费用核算相关建议及措施,以保证矿山企业能够积极进行土地复垦和地质灾害防治,促进社会的可持续发展,保障经济社会和谐发展.
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