摘要
随着煤炭行业经济呈现缓慢发展的新常态及国家低碳能源政策的导向性加强,煤炭企业集中整合资产,发挥资产规模化效益,深入挖掘资产价值链各个环节的潜力,优化资产管理和配置,充分发挥集团资产价值创造能力,将对实现战略转型调整发挥关键性作用。介绍了当前煤炭企业资产管理存在的问题,对财务集约化和价值链思想的运用在提升煤炭企业资产价值创造能力方面进行了研究,并提出了促进资产监管与财务监管深度融合、加强资产价值增值管理等多项资产管理工作的有效提升点,旨在提升煤炭企业资产价值创造方面发挥作用。
With a slow development new normal state of the coal industrial economics and a guidance enhancement of the national low carbon energy policy,the coal enterprises concentrated on the integration of the assets,played the assets scale benefits,deeply dug the each link potential of the assets value chain,optimized the assets management and allocation and fully played the innovated capacity of the group assets value.All above would play the key role to realize the strategic transformation and adjustment.The paper introduced the problems existed in the assets management of the present coal enterprises,had a study on the operation of the financial intensification and value chain idea to upgrade assets value innovation capacity of the coal enterprise and provided the effective upgrading measures to promote a deep integration between the assets supervision and financial supervision and to enhance the value added management of the assets value and other several assets management works in order to play the role to upgrade the assets value innovation of the coal enterprises.
出处
《煤炭经济研究》
2016年第4期83-88,共6页
Coal Economic Research
关键词
财务集约化
价值链
资产价值增值管理
资产财务预警
financial intensification
value chain
value-added management of assets value
assets financial early warning
