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试论我国大型煤炭企业的贸易行为
引用本文:翟志华. 试论我国大型煤炭企业的贸易行为[J]. 中国能源, 2003, 158(2): 29-30
作者姓名:翟志华
作者单位:山西财经大学会计学院,太原,030012
摘    要:煤炭企业贸易特指煤炭企业依托煤炭销售和物资采购的有利条件,把煤炭销售和物资采购同企业内外部的商品交易活动结合起来,把单一的煤炭销售、物资采购行为转变成立体的、多品种、多层次的商业交易行为。目的是增加煤炭企业的利润。故可以把煤炭企业的贸易分为外部贸易和内部贸易。从创造企业价值方面看,侧重于企业的外部贸易。

关 键 词:煤炭销售  物资采购  贸易
文章编号:1003-2355(2003)02-0029-02

Discuss on Trade Behavior Business of Large Coal Enterprises in China
Zhai Zhihua. Discuss on Trade Behavior Business of Large Coal Enterprises in China[J]. Energy of China, 2003, 158(2): 29-30
Authors:Zhai Zhihua
Affiliation:Zhai Zhihua
Abstract:The trade of coal enterprise is that the coal enterprise depending on the advantages of coal sale and goods parchase connects the coal sale and goods purchase with the commodity transaction inner and outer the enterprise and turns the single pattern of coal sale and goods purchase to various and multi level business transaction pattern in order to increase the profits of the coal enterprises. The trade consists of outer trade and inner trade, and the former is more important in respect of creating business value.
Keywords:coal sale  goods purchase  trade
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