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煤矿企业的会计基础工作主要是开展会计核算工作,以及结合会计人员的工作特点,来实现会计资料的电算化的管理和查证监督需要,对于煤矿企业的经营和发展具有重要的作用和意义。本文将结合煤矿企业的当前的会计工作特点,就其工作中出现的问题展开论述,并结合现代企业制度改革的时代背景,就如何加快和提高煤矿企业的财务管理提出一些意见和建议。
The basic work of the accounting of coal mining enterprises is to carry out accounting work, as well as the characteristics of the work of accounting personnel to achieve the computerized accounting information management and verification needs of supervision, for the operation and development of coal mining enterprises has an important role and significance. Combining the characteristics of the current accounting work of the coal mine enterprises, this article will discuss the problems that appear in their work. Combining with the background of the modern enterprise system reform, this article will put forward some opinions and suggestions on how to speed up and improve the financial management of the coal mine enterprises.