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煤炭企业的运营和发展需要大量的资金支持,仅仅依赖自有资金是不足以支撑起整条煤炭供应链的运转的,也需要以某些渠道融资获取投资资金。但是,当前煤炭企业在基建资金管理方面存在着诸如基建财务科目设置不合理、资金浪费、效益低等弊端,这主要是煤炭企业的财务监督职能薄弱、资金管理不规范等原因造成的。文章基于财务管理在煤炭企业的重要作用,主要探讨了如何加强煤炭基本建设项目的资金管理。
The operation and development of coal enterprises require a lot of financial support. Relying solely on their own funds is not enough to support the operation of the entire coal supply chain, and some financing channels are needed to obtain investment funds. However, there are some shortcomings in the management of infrastructure funds for the coal enterprises such as unreasonable infrastructural finance accounts, waste of funds and low efficiency. This is mainly caused by the weak financial supervision function of coal enterprises and the irregular fund management. Based on the important role of financial management in coal enterprises, this article mainly discusses how to strengthen the capital management of coal basic construction projects.