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随着我国经济的飞速发展以及社会主义现代化建设的不断完善,市场竞争日益激烈,煤炭企业想要不被社会所淘汰,就一定要具有抵抗风险,实现资金良好控制的能力。现如今,企业之间的竞争日渐凸显,很多煤炭单位为了在发展中立于不败之地,不断加强提高内部控制能力,提高风险防范意识,在很大程度上促进了我国煤炭行业的整体发展。但是,与很多优秀企业相比,仍旧存在着很大的差距,无法实现资金的良好应用,不具备对财务风险进行控制的能力。本文就针对这样的现象,结合我国煤炭企业会计内部控制的现状,简单阐述一下其所面临的的主要危害,并提出行之有效的对策进行管理,从而降低风险,为我国煤炭行业的整体发展奠定坚实的基础。
With the rapid economic development in our country and the continuous improvement of the socialist modernization and increasingly fierce market competition, coal enterprises must have the ability to resist risks and achieve good capital control if they want to be eliminated by the society. Nowadays, the competition between enterprises has become increasingly prominent. Many coal units have continuously promoted the improvement of their internal control capability and risk awareness in order to promote their overall development in the coal industry. However, compared with many outstanding enterprises, there is still a big gap between that they can not realize the good application of funds and they do not have the ability to control financial risks. In view of this phenomenon, combined with the status quo of the internal control of the accounting of coal enterprises in our country, this article briefly describes the major hazards they face and puts forward effective management measures to reduce the risks and lay the foundation for the overall development of China’s coal industry solid foundation.