摘要
煤矿工业作为我国经济发展的重要支柱产业,一直都以粗放型发展为主要方式,伴随市场经济体制的不断改革,逐步向集约化发展方向进行转变。面对煤炭行业的转型发展,囊括了煤炭企业经济活动各个环节的会计工作,要结合当前企业的发展需要,创新传统的会计管控模式,从而促进煤炭企业健康发展。对此,论文针对煤矿会计管控工作中存在的问题进行了详细的探讨,并在此基础上提出了优化煤矿会计管控工作的策略,消除影响企业发展的不良因素。
As an important pillar industry of China's economic development,coal mining industry has always taken extensive development as the main way.With the continuous reform of the market economic system,it has gradually changed to the direction of intensive development.Facing the transformation and development of the coal industry,accounting work covering all aspects of economic activities of coal enterprises should be combined with the development needs of current enterprises to innovate the traditional accounting control mode,so as to promote the healthy development of coal enterprises.In this regard,the paper discusses in detail the problems existing in the work of coal mine accounting control,and on this basis,puts forward the strategy of optimizing the work of coal mine accounting control,and eliminates the adverse factors that affect the development of enterprises.
作者
康建光
KANG Jian-guang(Xiqu Coal Preparation Plant,Shanxi Coking Coal Energy Group Co.,Ltd.,Gujiao 030200,China)
出处
《中小企业管理与科技》
2021年第13期92-93,共2页
Management & Technology of SME
关键词
煤矿企业
会计管控
优化
coal mining enterprises
accounting control
optimization
