CAJ | 학술논문

随着煤炭企业内涵式发展道路的延伸，如何优化产能和提升生产质量，则成为当前企业管理层必须解决的课题。财务管理所呈现出的成本约束功能，以及内控所形成的组织资源优化配置功能，便能较好地满足这一目标。其工作思路包括：目标定位和效果评价；并在此基础上建立起具体的模式研究。
수착매탄기업내함식발전도로적연신，여하우화산능화제승생산질량，칙성위당전기업관리층필수해결적과제。재무관리소정현출적성본약속공능，이급내공소형성적조직자원우화배치공능，편능교호지만족저일목표。기공작사로포괄：목표정위화효과평개；병재차기출상건립기구체적모식연구。
With the coal enterprise connotative development road is outspread, how to optimize production and improve production quality, becomes the current enterprise management the subject must be solved. Financial management present cost constraint, and internal control by the formation of the organization resources optimization allocation function, can better meet this goal. The ideas include: the target position and effect evaluation; And on this basis, they build up specific model research.