1.煤炭企业会计信息披露现状1.1会计信息管理基础理念不足具体表现一是缺乏精确的会计核算手法,致使对会计信息的评价没有针对性,也造成了企业资产的损失。二是煤炭企业相关部门的财务权力与职责划分不够明确,加上企业内部监管的力度不佳,导致了煤炭企业的会计信息管理缺乏坚实的基础。 1. Status quo of accounting information disclosure of coal enterprises 1.1 Insufficient basic concept of accounting information management The first is the lack of accurate accounting measures, resulting in the lack of pertinence in accounting information evaluation and the loss of corporate assets. Secondly, the division of financial authority and responsibility of the relevant departments of the coal enterprises is not clear enough. Coupled with the poor internal control of the enterprises, the management of the accounting information of the coal enterprises lacks a solid foundation.