成本会计的财务管理能力关乎企业发展的持续性。本文首先介绍了成本会计工作的主要内容,通过日常工作的实践积累,总结了企业成本会计在财务管理中存在的问题,在问题认知的基础上,提出了几点关于成本会计财务管理工作的发展建议,以期促进煤矿企业的持续发展。 The financial management ability of cost accounting relates to the continuity of enterprise development. This paper first introduces the main contents of cost accounting work, through the accumulation of daily work practice, summarizes the problems existing in the enterprise cost accounting in the financial management, based on the problem cognition, puts forward several points on the cost accounting financial management work Development proposals, with a view to promoting the sustainable development of coal mining enterprises.