煤矿企业财务会计与管理会计的融合思路探究

Exploration on the Integration of Financial Accounting and Management Accounting in Coal Mining Enterprises

煤矿企业在财务管理过程中有效融合财务会计与管理会计,不仅可以在一定程度上提高企业财务管理水平,还可以最大限度地满足企业财务管理工作要求,有利于实现煤矿企业的可持续发展。基于此,梳理了煤矿企业财务会计与管理会计的异同点,并提出了煤矿企业财务会计与管理会计的融合优化路径。

The effective integration of financial accounting and management accounting in coal mining enterprises during the financial management progress can not only improve the financial management level of enterprises to a certain extent,but also meet the requirements of enterprise financial management to the greatest extent,which is conducive to the sustainable development of coal mining enterprises.Based on this,this paper outlines the similarities and the differences between financial accounting and management accounting in coal mining enterprises,and proposes an optimization path for the integration of financial accounting and management accounting in coal mining enterprises.