煤炭企业推行管理会计及业财一体化相关问题研究

针对煤炭企业工序复杂、生命周期长、生产条件变化大、煤种和煤质差别大、煤矿特有灾害多、技术水平差别大等特点,利用管理会计工具,通过融合机构、末端延伸、数据量化、建立统一数据平台等具体措施,努力实现煤炭企业的业财一体化。实现业财一体化,构建新型管理体系,可以有效地提高煤炭集团企业管理的科学性和决策效率,是解决煤矿复杂生产问题的一种有益探索。

Research on problems related to the implementation of management accounting and financial service integration in coal enterprises

In view of complex procedures, long life cycle, fast-changing production conditions, big difference of coal type and quality, many coal mine unique disasters, big technical differences of coal mine in coal enterprises, the management tools will be used, the financial service integration coal enterprises will be striven to achieved through some specific measures such as institutional integration, terminal extension, qualifying data, establishing an unified data platform and so on. The implementation of financial service integration and the construction of a new management system can effectively improve the scientificity and the decision-making efficiency of the management of coal group enterprises, which is a beneficial exploration to solve the complex production problems of coal mines.