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煤炭产业是我国第二产业当中的采掘行业,是其中重要的组成部分。加强煤炭企业的财务管理工作本身对增强企业的资产管理,以及改善企业的经营方式和加强企业的内部控制都具有十分重要的意义。加强煤炭企业的财务管理工作应当基于企业的过程控制,立足于企业生产经营管理的全局,建立健全财务管理制度,全面提高企业的财务管理工作的质量和水平,为企业的合理经营奠定更加良好的基础。
Coal industry is the extractive industry among the secondary industries in our country and is an important part of it. To strengthen the financial management of the coal enterprises themselves is of great significance to enhancing the asset management of the enterprises, improving the mode of operation of the enterprises and strengthening the internal control of the enterprises. To strengthen the financial management of coal enterprises should be based on the process control of the enterprise, based on the overall situation of production and operation management, establish and improve the financial management system, improve the quality and level of the enterprise’s financial management in an all-round way, and lay a better foundation for the reasonable operation of the enterprise basis.