CAJ | 학술논문

从近几年的工作中实践发现，国有煤炭企业的财务核算一般比较粗犷，经济管理方面存在许多薄弱的环节。如：内部约束机制不健全，财经法规执行不到位，企业支出不断膨胀，经济管理制度有待进一步规范和加强，经济管理人员的素质有待进一步提高等。分析了当前国有煤炭企业经济管理中普遍存在的经济管理弱化、国有资产管理乏力、内控制度不健全等方面存在的问题，提出了加强国有煤炭企业经济管理的对策及建议。
종근궤년적공작중실천발현，국유매탄기업적재무핵산일반비교조광，경제관리방면존재허다박약적배절。여：내부약속궤제불건전，재경법규집행불도위，기업지출불단팽창，경제관리제도유대진일보규범화가강，경제관리인원적소질유대진일보제고등。분석료당전국유매탄기업경제관리중보편존재적경제관리약화、국유자산관리핍력、내공제도불건전등방면존재적문제，제출료가강국유매탄기업경제관리적대책급건의。
In recent years the work practice, the state-owned coal enterprise economic accounting is generally more rugged, economic management has many weak links. Such as: the internal restraint mechanism, economic laws and regulations implementation is not in place, business spending expands ceaselessly, the economic management system needs to be further standardized and enhanced, the quality of economic management needs to be further improved. Analysis of the current state owned coal enterprise economic management exists in economic management is changed infirmly, state-owned assets management, lack of internal control system is not perfect and other aspects of the existing problems, put forward to strengthen state-owned coal enterprise financial management countermeasure and suggestion..