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由于国民经济增长放缓,煤炭下游行业经营困难,煤炭有效产能、产量过剩,煤炭企业经济效益呈大幅度下滑趋势,不少煤炭企业经营陷入困难并可能进入更加困难的时期;旧有的企业会计体系已经不能很好地适应企业的发展需要,在当前形势下对煤炭企业会计体系进行改革已势在必行。本文对当前煤炭企业会计体系中存在的主要问题进行了分析,并提出了改进建议。
Due to the slowdown of the national economy, difficulties in the operation of the coal downstream industries, effective production capacity of coal and overcapacity, the economic benefits of coal enterprises showed a drastic downward trend. Many coal-mining enterprises are in difficulties and may enter a more difficult period. The old enterprise accounting The system can not well meet the needs of the development of enterprises. Under the current situation, it is imperative to reform the accounting system of coal enterprises. This paper analyzes the main problems in the current accounting system of coal enterprises and puts forward suggestions for improvement.