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煤矿基本建设项目往往投资大,建设周期长,不可预知的因素较多,投资的风险也越来越大。而许多煤炭企业却在基本建设财务管理方面存在着预算不准、核算不规范、资金筹措不及时、项目分类不准确、竣工决算不合规等诸多问题。因此,煤炭企业有必要建立一套科学、健全的基本建设财务管理体系,来有效地规避投资风险,提高投资回报。
Coal mine construction projects tend to invest large, long construction period, there are many unpredictable factors, the risk of investment is also growing. However, many coal enterprises have many problems in budget management of capital construction, such as inaccurate budgets, irregular accounting, short-term fund raising, inaccurate project classification and non-compliance of final accounts. Therefore, it is necessary for coal enterprises to set up a scientific and sound financial management system for capital construction to effectively evade investment risks and increase return on investment.