论文部分内容阅读
煤炭企业的基建期相对于其他工业企业来说耗资巨大、跨越周期较长,这就说明了煤炭企业在基建期的财务管理和会计核算任务繁重、工作繁琐。针对当前我国煤炭企业在基建期存在的财务管理和会计核算的问题,我们应该加强煤炭企业基建期的财务管理工作和会计核算工作,建立完善和严密的财务管理制度,加强会计核算工作的有效性。
Compared with other industrial enterprises, the capital construction period of coal enterprises is huge and leaps over a long period. This shows that the coal enterprises have a lot of tasks in financial management and accounting during the capital construction period and complicated tasks. In response to the current financial management and accounting problems of China’s coal enterprises in the infrastructure period, we should strengthen the financial management and accounting of the coal enterprises during the capital construction period, establish a sound and tight financial management system, and enhance the effectiveness of accounting work .