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随着社会的进步发展,社会的经济结构也就发生了变化,以煤炭为主要能源的社会经济体系开始逐渐倒退,并慢慢转型。因此,原有的会计管理制度已经不再适用于煤矿企业,为了促进煤矿企业的发展,让其早日走出“夕阳产业”的泥潭,就必须要创新煤炭企业管理体系,开创新的会计管理体系,推动煤矿企业的经济发展。本文就对如何对煤矿企业中原有的会计制度进行创新展开了分析,为我国煤矿企业的复兴指明一条方向。
With the progress of society, the economic structure of society has also changed. The socio-economic system with coal as its main energy source has gradually regressed and has gradually transformed itself. Therefore, the original accounting management system is no longer suitable for coal mines, in order to promote the development of coal mines and allow them to get out of the quagmire of “sunset industry” as soon as possible, it is necessary to innovate the management system of coal mines and open up new accounting management System to promote the economic development of coal mines. This article analyzes how to innovate the original accounting system in coal mines, and points out a direction for the revival of coal mines in China.