关于加强煤炭企业财务管理工作的几点思考

Reflections on strengthening the financial management of coal enterprise

目前煤炭行业发展进入低速调整期,市场和环境因素在迫使煤炭行业转型发展。煤炭企业的财务管理必须有高度的战略意识和创新意识;要规范财务制度化建设,通过流程再造来提升管理水平;要通过内部市场机制运行来促进预算执行,正确处理绩效考核与全面预算的关系;还需要培养优秀的财务管理文化,建设一支高素质的优秀管理团队。

The development of coal industry is going through a slow adjustment period, the market and environment factors force coal industry to take transformation development. The financial management of coal industry must have high consciousness of strategy and innovation; standardize the construction of the financial systematization, promote the management level by means of process reengineering; facilitate budget enforcement through the operation of internal market mechanism, handle correctly the relationship of performance assessment and comprehensive budget; cultivate excellent financial management culture and build a high-quality and outstanding management team.