煤矿企业内部结算中心的设置方式

Establishing fashion of internal settlement center in coal mine enterprises

内部结算中心的机构设置有两种方式,即附属型方式和独立型方式。附属型方式是在企业会计部门内部设置内部结算中心;独立型方式是在企业会计部门以外设置单独的内部结算中心。煤矿由于有着不同于其他行业的一些自身特点,故其内部结算中心的设置方式也不同于一般的制造业企业,以设置独立型内部结算中心为宜。

There are two establishing fashions of internal settlement center:affiliated and independent.The affiliated is to set up internal settlement center in accounting department of an enterprise.The other fashion:outside.For coal mine enterprises,independent settlement center is better,for they have their own special conditions.