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文章总结了“十一五”时期我国煤炭工业取得的成果和煤炭企业会计改革方面取得的巨大成绩,分析了“十二五”煤炭行业面临的不确定性因素,以及经济转型条件下煤炭企业会计改革的方向,对如何在转型发展中推进企业会计改革提出了建议。
The article summarizes the achievements made in China’s coal industry and the accounting achievements of coal enterprises during the 11th Five-Year Plan, and analyzes the uncertainties that the coal industry faces in the 12th Five-Year Plan and the conditions for economic restructuring Under the accounting reform of coal enterprises in the direction of how to promote the transformation of enterprise accounting reform proposed.