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长期以来,煤炭企业受行业的影响,倾向于粗放式的内部管理,注重产销量和账面利润,却忽视了企业的资金管理。这种情况下,煤炭企业的经营管理会出现虽然账面利润得到了良好的实现,而现金流却出现断层的现象。依靠现金流的基本生产、原材料采购、员工工资、税款缴纳等都难以为继,进而影响了企业正常的生产经营。基于此,本文对煤炭企业的资金管理存在的问题进行分析并提出了相应的解决办法,以期为煤炭企业的资金管理提供一定的指导性建议。
For a long time, the influence of the coal industry by the industry tends to extensive internal management, focusing on production and sales volume and book profit, but neglected the enterprise’s fund management. Under such circumstances, the operation and management of the coal enterprises will appear although the book profit has been well realized, but the cash flow appears fault phenomenon. Rely on the basic production of cash flow, procurement of raw materials, staff salaries, tax payment, etc. are unsustainable, thereby affecting the normal production and operation of enterprises. Based on this, this paper analyzes the problems existing in the fund management of coal enterprises and puts forward the corresponding solutions, with a view to providing some guidance for the fund management of coal enterprises.