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随着我国经济的不断发展,我国煤炭行业的竞争也愈加激烈。越来越多的煤炭企业为了自身的发展都以企业集团的形式来提高自身的竞争力,集团化经营已经成为国际上盛行的企业组织形式之一。但是根据我国的煤炭企业发展现状来看,他们自身的规模优势并没有完全发挥出来,企业内部财务管理制度个和构建方案不够明确,煤炭企业制度体系不健全,这些都给企业的发展带来不利的影响。
With the continuous development of our economy, the competition in China’s coal industry is also getting fiercer. As more and more coal enterprises improve their own competitiveness in the form of enterprise groups for their own development, the group management has become one of the most popular forms of enterprise organization in the world. However, judging from the current situation of the development of China’s coal enterprises, their own scale advantages have not been fully realized. The lack of a clear definition of the internal financial management system and the construction plan and the imperfect system of the coal enterprises have brought adverse effects on the development of the enterprises Impact.