煤炭企业战略联盟财务监控机制的建设

The construction of accounting supervision and control mechanism in coal enterprise strategic alliance

分析了建立联盟财务监控机制的主要动因是:通过建立联盟财务监控机制,提升联盟的联动能力,发挥联动的作用,实现产品价值共享,市场风险共担,为企业带来丰厚的长久利益。提出了建立联盟财务监控机制的五个原则,描述了财务监控机制的基本模式,并阐明了财务监控机制的主要内容和配套措施。

According to this paper, the major reasons for setting up accounting supervision and control mechanism in enterprise alliance are： to enhance the alliance＇s well coordinated cooperation, share the common product value and undertak market risks to try to reach the long--term common interests for all coal mines involved. This paper also provides five pincinples on the alliance＇s accounting supervision and control mechanism, discribes the basic modes, main work involved and the sipporting measures for the accounting supervision and control mechanism.