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我国的社会主义市场经济已经进入发展的新阶段,煤炭企业作为经济形态的重要组成部分,在保障国民经济持续健康发展的过程中有着重要的作用。而国家对于煤炭等基础能源企业的优惠政策导致煤炭企业开始盲目扩张,忽视生产效率。面对当前严峻的煤炭市场形势,本文以同煤集团为例,分析了在新形势下煤炭企业的生存现状,从同煤集团近年来的发展情况出发,利用收集的财务数据分析其财务管理现状,并提出同煤集团在财务管理中存在的一些问题,同时建议提高集团财务管理意识,加大财务控制力度,从而进一步建立完善、科学的财务管理体制。
China’s socialist market economy has entered a new phase of development. As an important part of the economic form, coal enterprises play an important role in ensuring the sustained and healthy development of the national economy. The state preferential policies for coal and other basic energy companies led to the blind expansion of coal companies, ignoring the production efficiency. In the face of the current harsh coal market situation, taking Tongmei Group as an example, this paper analyzes the current situation of coal enterprises in the new situation. Based on the development of Tongmei Group in recent years, the paper uses the collected financial data to analyze the current situation of financial management , And put forward some problems existing in the financial management of Tongmei Group. At the same time, it is suggested to raise the group’s financial management awareness and increase financial control so as to further establish a sound and scientific financial management system.