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随着经济社会的不断快速发展,煤炭企业在国民经济中的地位也是越来越重要,而经济全球化的到来又为煤炭行业企业的发展带来了诸多的竞争,如何提升自身经营的科学化水平成为了可持续发展的重要问题。在这种背景下,有效强化会计监督工作能够很好的对企业整体运行进行监督,从而约束不合理的决策出现。本文首先探讨了当前煤炭行业企业会计监督工作存在的问题,进而给出了煤炭行业企业会计监督工作的强化措施。
With the continuous rapid economic and social development, the status of coal enterprises in the national economy is becoming more and more important. However, the advent of economic globalization has brought many competitions for the development of coal industry enterprises and how to enhance the scientific operation of their own businesses The level has become an important issue of sustainable development. In this context, the effective supervision of accounting can supervise the overall operation of the enterprise, thus restricting the emergence of unreasonable decisions. This paper first discusses the current problems in the accounting supervision of the coal industry, and then gives the measures to strengthen the accounting supervision in the coal industry.