一、山东丰源集团总体情况山东丰源集团是以煤炭为依托、煤电为主体,主业突出、多业并举、跨区域经营的大型股份制企业。旗下辖有20多个分子(集团)公司,拥有资产75亿元,员工7000多人,是集煤炭、水泥、热电、生物制药、生物造纸、农业肥料、生物化工、绿色板材、低聚木糖等产品生产经营为主的综合性现代化企业。二、集团公司会计制度建设目标 I. General Situation of Shandong Fengyuan Group Shandong Fengyuan Group is a large-scale joint-stock enterprise that relies on coal and coal as the mainstay with prominent main business, multi-industry and cross-regional operation. Its jurisdiction over more than 20 molecules (group) company, with assets of 7.5 billion yuan, more than 7,000 employees, is set coal, cement, thermoelectric, bio-pharmaceuticals, biological paper, agricultural fertilizer, bio-chemical, green sheet, Such as product-based management of a comprehensive modern enterprise. Second, the company’s accounting system goal