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矿业企业财务核算是其开展各类生产经营活动的重要基础,也是防范财务风险的主要举措之一。本文对财务核算、矿业企业面临的国际国内形势、当前财务核算中存在问题进行了概述,提出了加强矿业企业财务核算的几项措施:健全完善矿业企业财务规范管理体系;强化矿业企业财务核算的外部监管;提升矿业企业会计核算工作者的总体素质;健全完善会计核算机构系统;强化矿业企业会计核算领域的法制建设。
The financial accounting of mining enterprises is an important basis for carrying out all kinds of production and business activities and one of the main measures to prevent financial risks. This article gives an overview of the financial accounting, the international and domestic situation that the mining enterprises are facing and the problems existing in the current financial accounting. Several measures are put forward to strengthen the financial accounting of the mining enterprises: perfect and perfect the financial standard management system of the mining enterprises; strengthen the financial accounting of the mining enterprises External supervision; improve the overall quality of the accounting workers in mining enterprises; perfect the system of accounting institutions; strengthen the legal construction in the field of accounting of mining enterprises.