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会计管理的本质在于遵循企业资金循环逻辑,有效管控资金预算、使用、回笼等环节的质量。就目前所存在的问题而言,主要包括:资金预算存在的问题、资金使用存在的问题、资金回笼存在的问题。针对问题的分析后显示,信息因素、技术因素成为了主要问题根源。由此,应在加强ERP系统、团队、制度建设下来完成煤矿企业的会计管理工作。
The essence of accounting management is to follow the logic of corporate funds cycle, the effective management and control of capital budget, use, return and other aspects of the quality. In terms of the existing problems, it mainly includes the problems existing in the capital budget, the problems existing in the use of funds and the problems existing in the return of funds. Analysis of the problem shows that the information and technical factors have become the root of the major problems. Therefore, should strengthen the ERP system, team, system construction down to complete the accounting management of coal mining enterprises.