环形闭合财务管理模型在煤炭企业中的应用  

Circular Closed Financial Management Model Applied to Coal Enterprises

作　　者：张五星[1] 

机构地区：[1]河南煤化集团焦作煤业(集团)有限责任公司财务处,河南焦作454000

出　　处：《煤炭经济研究》2014年第3期78-81,共4页Coal Economic Research

摘　　要：通过建立环形闭合财务管理模型,对财务管理行为实行环形闭合管理,强化前置引导、过程参与、末端监督的财务管理行为,突出财务管理在煤炭企业管理中的重要作用,强化财务管理与生产管理、技术管理的融合,努力推进企业财务工作由核算服务型向主动管理型转变,实现企业效益最大化目标。With the establishment of the circular closed financial management model, the financial management actions were conducted with the circular closed management. The financial management actions of the preposition guide, process participation and terminal supervision should be enhanced. An important role of the financial management should be stressed in the management of the coal enterprises. The financial management integrated with the production management and the technical management should be enhanced. The financial work of the enterprise should be promoted from the transformation from accounting services type to the active management in order to realize a maximum benefit target of the enterprise.

关 键 词：环形闭合 财务管理模型 风险防范 煤炭企业 

分 类 号：F406.72[经济管理—产业经济]