摘要
在煤炭企业的生产发展中,围绕提高经济效益,进一步提升经济运行质量,从原煤的开拓、掘进、回采、安装、运输、通风、瓦斯抽采等生产过程管理的实际出发,阐述加强企业财务管理,需要正确处理好投入与控制、会计核算与内部核算、财务固定资产与矿管资产、主营业务收入与其他业务收入、回收与复用、职工薪酬与绩效几方面的关系。为完成企业经营目标奠定坚实的管理基础,确保企业经营管理工作规范有序运行。
In the production development of coal mine enterprise, in order to improve economic efficiency and the quality of economic operation, from the actual conditions of production process management such as developing, tunneling, raw coal mining, installation, transportation, ventilation, gas extraction and other, the strengthening of en- terprise financial management is necessary to deal correctly with input and control, accounting and internal account- ing, financial fixed assets and the mining assets, main business income and other business income, recycling and re- use, worker pay and performance, etc. The objective is to complete the enterprise management goal, establish the management foundation and ensure an orderly operation in the enterprise management work.
出处
《山西焦煤科技》
2012年第7期46-48,共3页
Shanxi Coking Coal Science & Technology
关键词
煤炭企业
财务管理
内部控制
关系
Coal enterprise
Financial affairs management
Internal control
Relation
