关于现阶段健全整合煤矿会计管理系统的探讨  

About the perfect integration of coal mine at present stage of accounting management system discussed in this paper

作　　者：李平[1] 

机构地区：[1]四川内江职业技术学院,641002

出　　处：《煤矿开采》2014年第B11期191-192,252,共3页Coal Mining Technology

摘　　要：尽管煤矿企业属于国有性质，但在现代企业改革过程中也逐渐形成了资产所有权与经营权相分离的态势。因此，这时健全会计管理系统的目标，还在于保护所有者权益，或者说保障国家（国资委代表）的利益。in spite of the coal mining enterprises are state-owned property, but also in the modern enterprise reform process gradually formed the own-ership of the assets and business separate. As a result, then improve the goal of accounting management system, also is to protect the owner＇s equity, or protect the interests of the state （ sasac ）.

关 键 词：煤矿企业 会计管理体系 探讨 

分 类 号：F426.21[经济管理—产业经济]