CAJ | 학술논문

社会经济发展与企业竞争，带来管理的发展和竞争。企业管理的目的不仅要优化经营发展战略，还要推动企业财务管理创新，使企业发展能够适应不断变化的环境，立于不败之地。针对我国煤炭行业经济形势给煤炭企业带来的影响，结合煤炭企业财务管理的实际情况，分析煤炭企业财务管理创新所存在的问题。
사회경제발전여기업경쟁，대래관리적발전화경쟁。기업관리적목적불부요우화경영발전전략，환요추동기업재무관리창신，사기업발전능구괄응불단변화적배경，립우불패지지。침대아국매탄행업경제형세급매탄기업대래적영향，결합매탄기업재무관리적실제정황，분석매탄기업재무관리창신소존재적문제。
Socioeconomic development and enterprise competition bring about the development and competition of management. The aim of enterprise management is not only to optimize development strategy but also to pro- mote the innovation of financial management, making the enterprise development adapt to the changing environ- ment and remain invincible. Aiming at the influence of economic situation of coal industry on coal enterprises, the paper analyzes the existing problems in innovation of financial management according to the actual situation of financial management in coal enterprises.