关于政策性兼并重组地方煤矿财务管理的探讨

Exploration on financial management in policy-based merging and reorganizing local coal mines

根据中国平煤神马集团政策性兼并重组地方煤矿的工作实践,介绍了兼并重组地方煤矿初级阶段存在的财务问题及解决办法、兼并重组地方煤矿实施阶段的财务处理、兼并重组地方煤矿后合资公司会计核算和兼并重组地方煤矿后财务管理机制建设。

According to the work practice of China Pingmei Shenma Group policy-based mer- ging and reorganizing the local coal mines, the paper introduces the financial problems and solu- tions in the primary stage of merger and reorganization, financial management in the implementa- tion phase of it, joint ventures accounting and construction of financial management mechanism after the merger and reorganization.