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自2012年下半年以来,煤炭行业持续呈现产能过剩、供过于求的态势,煤炭行业正在经历着转型中的阵痛,项目投资在企业转型发展过程中起着关键作用,本文通过分析新形势下煤炭行业项目投资中存在的问题,提出项目投资决策中应与企业战略结合,运用管理会计决策方法,通过建立项目投资信息支持系统,提高项目投资决策人员素质,完善对项目投资效益工作的考核,建立项目后评价制度等措施,以不断提升项目管理水平,防范项目投资风险。
Since the second half of 2012, the coal industry has been in overcapacity and oversupply situation. The coal industry is experiencing the throes of the transformation. Project investment plays a key role in the transformation and development of enterprises. This article analyzes the coal industry projects under the new situation, Put forward that the project investment decision should be combined with the enterprise strategy and the method of management accounting decision-making, through the establishment of the project investment information support system to improve the quality of the project investment decision-making staff, improve the evaluation of the project investment benefit work, after the establishment of the project Evaluation system and other measures to continuously improve the project management level to prevent the project investment risk.