神东煤炭公司(以下简称神东煤炭)的财务集中创新之一是4U模式,包括统一核算业务、统一税费管理、统一预算体制和统一财务制度。本文将重点介绍神东煤炭的统一核算业务模式。具体来说,统一核算业务实现了五大方面的统一,即统一成本核算对象、统一专项资金核算、统一基建项目核算、统一物资集中采购核算以及统一 Shendong Coal Company (hereinafter referred to Shendong Coal) one of the financial focus of innovation is the 4U model, including unified accounting services, unified management of taxes and fees, a unified budget system and a unified financial system. This article will focus on Shendong Coal’s unified accounting business model. Specifically, the unified accounting business has realized the unification of five major aspects, namely, unifying the cost accounting objects, unifying the special capital accounting, unifying the accounting of infrastructure projects, centralized purchasing accounting of unified materials, and unification