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国际金融危机对中国经济产生一定的影响,对能源领域的直接影响就是能源需求下降。完善的财务管理是煤炭行业正常运转必要和有效的保障体系。本文首先阐述了煤炭企业财务管理存在的问题。其次,从实行会计委派制和集中核算制相结合的财务模式;提高煤炭企业对财务管理环境的适应力;创新转型,调整结构,兼并重组,走规模化集的经营的路子;实现煤炭行业财务管理制度化;树立人本化理财观念等方面就金融危机下如何规范煤炭行业财务管理提出了自己的看法和建议,具有一定的参考价值。
The international financial crisis has had a certain impact on the Chinese economy. The direct impact on the energy sector is a drop in energy demand. Perfect financial management is the necessary and effective guarantee system for the normal operation of the coal industry. This paper firstly elaborates the problems existing in the financial management of coal enterprises. Second, from the implementation of accounting appointments and centralized accounting system of combining the financial model; to improve the coal business adaptability to the financial management environment; innovation and restructuring, restructuring, mergers and acquisitions, take the large-scale set of business path; to achieve the financial industry Management of institutionalized; to establish the concept of human-based financial management and other aspects of the financial crisis how to regulate the financial management of the coal industry put forward their own views and suggestions, with some reference value.