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近几年我国煤炭行业产能过剩,煤炭企业迫切需要通过建立现代企业管理制度,通过有效的财务管理模式来实现自身竞争力的提高。应收账款作为影响煤炭企业收益的重要因素,如能够通过有效的方式进行账款管理,能够降低煤炭企业的财务风险,有助于在低迷的市场环境下形成竞争优势,使财务工作开展安全性得到提高。本文结合煤炭企业应收账款管理理论,提出账款管控工作存在的问题,结合问题与煤炭行业账款特点提出相应的发展建议。
In recent years, China’s coal industry overcapacity, coal companies urgently need to establish a modern enterprise management system, through effective financial management to achieve their own competitiveness. Accounts receivable, as an important factor affecting the profit of coal enterprises, can reduce the financial risks of coal enterprises if they can be managed effectively by the accounts and help to form a competitive advantage in a depressed market environment and make the finance work safe Sex is improved. Based on the theories of receivables management in coal enterprises, this paper puts forward the problems existing in the management and control of accounts receivables, and puts forward the corresponding development suggestions based on the problems and the characteristics of accounts in the coal industry.