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现代社会的发展,各个行业的兴起,并逐步扩大生产规模,对于能源的消耗量极大,煤炭作为能源行业中极为重要的一部分,其对于国民经济的发展有着十分重要的影响。煤炭企业也在该社会形势下的得到了长足的发展。但是在现代市场经济的深入推进中,石油行业、电能、天然气等能源行业的发展,使得煤炭企业也受到了较大的竞争压力,需要在各个方面提升综合实力。做好企业的会计基础工作即为有效途径之一,其能够规范生产、减少以成本投入并提高经济效益等。本文简单说明了规范煤炭企业会计基础工作的重要意义,该项工作中存在的各种问题,如会计核算不规范、会计基础工作标准缺乏系统性、会计人员综合素质有限等,并针对上述问题提出了几点规范措施,包括完善会计制度、构建监督机制、建立信息化会计系统、提升会计人员综合素养等,为煤炭企业的管理人员提供一定的参考与借鉴。
The development of modern society, the rise of various industries, and the gradual expansion of production scale, great energy consumption, coal as an extremely important part of the energy industry, which has a very important impact on the development of the national economy. Coal enterprises have also made great strides in the social situation. However, in the modern market economy, the development of the energy industry such as the oil industry, electricity and natural gas has also made coal enterprises more competitive and need to enhance their overall strength in all aspects. One of the effective ways to do a good job in the accounting foundation of an enterprise is to regulate production, reduce costs and increase economic efficiency. This article briefly explains the importance of standardizing the basic work of accounting in coal enterprises. Various problems in this work, such as the non-standard accounting, the lack of systematic basic accounting standards, the limited comprehensive qualities of accountants, etc., are put forward in view of these problems How to standardize the measures, including improving the accounting system, establishing the supervision mechanism, establishing the informationized accounting system and enhancing the overall literacy of accounting staff, so as to provide certain reference and reference for the managers of coal enterprises.