中文摘要：

煤炭在国民经济具有重要的战略地位。煤炭资源可持续利用的成本核算构成要素和现阶段我国煤炭资源成本核算存在一些问题。政府必须对煤炭资源进行价格规制，使煤炭价格能充分体现煤炭产业科学发展的要求，形成煤炭资源可持续利用的价格机制。

英文摘要：

The coal plays an important role of in China＇s energy economy. There are some problems in the cost accounting elements of the sustainable utilization of coal resources and the current cost accounting of coal resources. Therefore, the government price regulation of coal resources is necessary to make the coal price to reflect the scientific development of the coal industry.