煤炭企业资源整合与财务管理问题研究

Study on Resources Integration and Financial Management of Coal Enterprise

煤炭企业进行资源整合是其快速发展的重要途径,近年来,煤炭企业整合小煤矿工作的广度和深度不断加大,但在整合过程以及整合后的财务管理中存在一些问题。以河南省煤炭企业资源整合为主要研究对象,揭示了煤炭企业在资源整合与财务管理中存在的问题,并分析、探索了解决这些问题的途径和方法,以求对煤炭企业资源整合工作提供财务管理方面的借鉴或参考。

Coal enterprises to have the resource integration would be an important access of a rapid development. In the re- cent years, the extent and depth of the coal enterprises to integrate the small mine work is continuously increasing and there were some problems existed in the financial management during the integration process and after the integration. Taking the re- sources integration of the coal enterprises in Henan Province as the main study object, the paper revealed the problems exist- ed in the resources integration and the financial management of the coal enterprises and analyzed and discover the access and method to solve those problems in order to provide the experiences and references of the financial management for the resourc- es integration work of the coal enterprises.