论煤炭企业会计信息化建设

Discussion on Accounting Informatization Construction of Coal Enterprises

财务管理作为企业经营管理中的一个重要环节,传统的会计工作模式以及单纯的核算型电算化已不能满足煤炭企业财务管理的需要。如何利用信息技术进行煤炭企业财务管理,使会计信息更加真实、反馈及时,为领导层作出科学决策提供有效依据,不断增强煤炭企业的核心竞争力,是当前大部分煤炭企业需要重点研究的一个问题。

Financial management is an important part of enterprise management. Traditional mode of accounting work and simple calculation computerization can not meet the need of financial management of coal enterprises. It is a crucial problem for most coal enterprises to focus on how to use information technology for coal enterprise financial management, guarantee the accuracy and timely feedback of accounting information, provide an effec- tive basis for leadership to make scientific decisions and continuously enhance the core competitiveness of coal en- terprises.