近年来,煤炭销售形势持续走好,大型煤炭集团通过资源整合、收购兼并等形式,相继成立了许多具有独立法人资格的子公司。这些子公司与原有的内部核算单位在很多方面有较大的区别。在人事、财务等方面具有很强的独立性,使原有的集团财务管理体制在对子公司的管理上,出现了比较明显的问题。一、大型煤炭集团母子公司存在的财务管理问题(一)对子公司财务监管不力。由于财务人员对子公司的人事、工资等方面的依赖,使集团母公司诸多制度等在子公司难以有效实施贯彻。由于缺乏整体性的监管,造成很多子公司在财务上各自为政,只顾自己生产、销售、利润等任务的完 In recent years, the situation of coal sales continues to go well. Large-scale coal groups have set up many subsidiaries with independent legal person status successively through such forms as resource integration, mergers and acquisitions and mergers. These subsidiaries have many differences from the original internal accounting units. In personnel, finance and other aspects with strong independence, so that the original group financial management system in the management of subsidiaries, there have been more obvious problems. First, the large coal group parent company’s financial management problems (A) of the subsidiary financial supervision is not strong. Due to the dependence of financial officers on personnel and wages of subsidiaries, many of the parent companies of the Group are difficult to effectively implement in subsidiaries. Due to the lack of overall supervision, many subsidiaries have been financially fragile and have only finished their tasks in production, sales and profits