煤炭企业集团财务会计问题

A Study on the Coal Group′s Financial Accounting

社会主义市场经济体制的建立，把煤炭企业推向了市场．煤炭企业要在市场竞争中取胜，提高经济效益，就要改革管理体制，组建集团公司，建立相应的财务管理和会计核算体系．加强集团公司财务管理，实现集团公司对分、子公司的有效控制，是改革中必须深入研究的重要内容．

The form of socialism marketing economic system has put coal enterprises into the market. In order to win the competition and improve the benefit, the management system of bureau will be reformed. The reorganization enable the enterprises and corporations speed up. Moreover, the system will be set up in the group which suits to the group′s financial management and accounting. How to strengthen the group′s financial management and control his branches and subcompanies effectively are an important part which should be studied during the reorganization.