中煤矿山建设集团财务系统的优化与创新

发布时间：2018-02-25 03:14

本文关键词： 中煤矿山建设集团财务系统财务组织结构优化会计核算集中管理财务战略优化　出处：《中国矿业》2013年10期 　论文类型：期刊论文

【摘要】：为了适应集团的快速发展,中煤矿山建设集团对其财务组织结构、会计核算集中管理和财务战略进行了一系列的优化和创新工作。财务组织结构优化的核心是精干和合理配置会计核算人员,从而达到规范核算程序和提高会计信息质量的目的;对会计核算进行集中管理的主要技术是使财务信息实时传递和共享,保障信息的真实、准确、完整、有效,以实现对各成员单位财务核算的集中监控的目的;对财务战略进行优化的主要手段包括内部资产和业务整合重组、收购兼并和整合行业资源、开辟资本运营项目、实施发行债券和中票及上市融资,以达到优化资本结构、降低成本和解决资金瓶颈问题的目的。
[Abstract]:In order to adapt to the rapid development of the Group, China Coal Mine Construction Group, A series of optimization and innovation work have been carried out in the centralized management of accounting and financial strategy. The core of the optimization of financial organization structure is to make the accounting personnel more competent and reasonable, so as to achieve the purpose of standardizing the accounting procedure and improving the quality of accounting information. The main technology of centralized management of accounting is to make the financial information transmit and share in real time, to ensure the truth, accuracy, integrity and effectiveness of the information, so as to realize the purpose of centralized monitoring of the financial accounting of the member units. The main means to optimize the financial strategy include the integration and reorganization of internal assets and business, the acquisition, merger and integration of industry resources, the opening of capital operating projects, the issuance of bonds and tickets, and the listing of funds, in order to optimize the capital structure. The purpose of reducing costs and solving capital bottlenecks.
【作者单位】：中煤矿山建设集团有限责任公司;
【分类号】：F406.72;F426.21

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