随着我国建立和完善社会主义市场经济体制、市场竞争的加剧,企业的发展环境发生了根本性变化,特别是煤炭企业发展速度的快与慢,越来越取决于企业的资源扩张、联合和重组,越来越取决于企业的资本运营,在内外部竞争和发展压力下,财务管理作为企业管理的重要环节,也必然承载着顺延下来的压力和挑战。如何不断提高企业的 With the establishment and improvement of the socialist market economic system and the intensified market competition in our country, fundamental changes have taken place in the development environment of enterprises. In particular, the rapid and slow development of coal enterprises depends more and more on the expansion of resources and the joint and The reorganization depends more and more on the capital operation of enterprises. Under the pressure of internal and external competition and development, as an important part of enterprise management, financial management also inevitably carries the pressure and challenge of postponing. How to continuously improve the business