煤企煤炭产品成本结转和财务报表体系优化探析  

Optimization of Coal Product Cost Carryover and Financial Statement System of Coal Enterprises

作　　者：魏斌 Wei Bin(CHN Energy Ningxia Coal Industry Co.,Ltd.Accounting Center,Yinchuan,Ningxia,750011)

机构地区：[1]国家能源集团宁夏煤业有限责任公司核算中心,宁夏银川750011

出　　处：《能源科技》2021年第6期12-15,共4页Energy Science and Technology

摘　　要：随着煤炭企业整合和各类会计核算软件、报表平台的更新换代,煤炭企业成本结转和会计信息反映日趋规范和精准。然而,煤炭企业成本结转和财务报表编报体系的先进性,将直接影响煤炭产品成本和会计信息质效的高低。在会计报表编报方面,拥有60个以上会计主体的煤炭企业,如全面反映企业资产状况和经营成果和现金流量,编报合并会计报表需用时4 d以上,且耗费较大的人力物力。本文从优化煤炭企业成本结转和财务报表体系入手,系统阐述了优化背景、方法措施和取得效益,重点介绍成本结转和财务报表优化的过程和技术手段,并对实施成果进行图表展示,值得同类和同等规模煤炭企业借鉴。With the integration of coal enterprises and the upgrading of accounting software and reporting platforms,the cost carryover and accounting information reflection of coal enterprises has become increasing⁃ly standardized and accurate.However,the advanced degree of the cost carryover and financial statement sys⁃tem of coal enterprises will directly affect the quality and efficiency of coal product cost and accounting infor⁃mation.For the preparation of financial statements,if a coal enterprise with more than 60 accounting enti⁃ties intends to fully reflect its financial standing,operating results and cash flow,it will take more than 4 days to prepare consolidated financial statements and consume a lot of manpower and material resources.This article systematically expounds the background,methods and measures,and benefits for optimization of the cost carryover and financial statement system of coal enterprises,focuses on the optimization process and technical means,and shows the implementation results in charts,which is worthy of reference for coal enter⁃prises of the same type and the same scale.

关 键 词：煤炭产品 成本 结转 财务报表 体系 

分 类 号：F406.7[经济管理—产业经济]