针对当前煤炭企业管理存在管理导向有偏差、决策滞后、管理效率低、风险控制不到位等问题,峰峰集团积极构建管理会计报告体系,将管理会计融入生产经营全过程,注重实际效果,取得了较好的应用效果。提出了相关的对策建议,为企业管理提供及时有效的信息决策支持,促进财务管理转型和效益提升方面进行了有益的探索。 In view of the problems such as deviation of management orientation, lagging of decision-making, low management efficiency and inadequate risk control, the Fengfeng Group actively constructed the management accounting report system and integrated the management accounting into the whole process of production and operation, paying attention to the actual results Better application effect. Put forward relevant countermeasures and suggestions, provide useful and effective exploration for the enterprise management to provide timely and effective information decision support, promote the transformation of financial management and benefit enhancement.