我国是一个资源大国,在矿产资源方面很丰富,对于煤矿业的开采有着属于自己的体制。我国一些煤矿企业在财务管理方面基础工作环节比较薄弱,对资金的利用率不高。本文就是围绕当前我国一些煤矿企业在成本会计财务方面的管理进行分析,对于其中的问题想出一些办法进行解决。 China is a big resource country rich in mineral resources and has its own system for the exploitation of the coal mining industry. Some of China’s coal mining enterprises in the financial management aspects of the basic work is relatively weak, the utilization rate of funds is not high. This article is based on the current analysis of the management of cost accounting in some coal mining enterprises in our country, and to find some solutions to the problems among them.