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当前我国部分煤炭企业的财务管理滞后于市场经济对企业的要求,影响了企业效益水平的提高,妨碍了现代企业制度的建立。因此,要深化财务改革,重新构建与市场经济相适应的企业财务管理机制,并从管理理论和管理实践上不断深入地研究生产和生产管理方式,寻求能适应生产需要的、大量运用新科技的、新的管理理论和管理方法,以适应激烈竞争的市场环境和日新月异的科技发展。
At present, the financial management of some coal enterprises in our country lags behind the requirements of the market economy for enterprises, which has affected the improvement of enterprise efficiency and hindered the establishment of modern enterprise system. Therefore, it is necessary to deepen the financial reform and reconstruct the financial management mechanism of enterprises that is compatible with the market economy. From the management theory and management practice, we should constantly study the ways of production and production management to find ways to adapt to the needs of production and make extensive use of new technologies , New management theory and management methods to adapt to the highly competitive market environment and rapid technological development.