浅谈“十二五”期间煤炭企业财务战略  

Comments on Financial Strategy of Coal Enterprises During “12th Five-Year Plan”

作　　者：林宗媛[1] 秦佩[1] 

机构地区：[1]中国矿业大学(北京)管理学院,北京100083

出　　处：《煤炭经济研究》2012年第4期76-78,共3页Coal Economic Research

摘　　要：分析了新形势下我国煤炭企业的发展趋势及其对财务战略的影响,针对煤炭企业财务管理的现状提出了改进财务战略管理的措施,对煤炭企业财务战略规划的类型进行了分析。The paper analyzed the development tendency of the coal enterprise in China under the new situation and the influ- ence to the financial strategy. According to the status of the financial management of the coal enterprise, the measures to im- prove the financial strategy management were provided and an analysis on the type of the financial strategy planning of the coal enterprise was conducted.

关 键 词：财务规划 财务战略 煤炭企业 

分 类 号：F426.21[经济管理—产业经济]