中煤矿山建设集团财务系统的优化与创新

摘要

In order to adapt to the group rapid development ,China Coal Mine Construction Group Co . Ltd .(CCMCGC) has worked a Series of optimization and innovation on the financial structure ,accounting centralized management and financial strategy .The core of the financial structure optimization was rational allocating the accounting personnel to standardize accounting procedures and improve the quality of accounting information .The main technology of the accounting centralized management was realizing real-time transmission and sharing of the financial information and ensuring them true ,accurate ,complete and valid to monitor the member units of the financial .The primary means of innovating the financial strategy include restructuring internal assets and businesses ,integrating industry resources ,opening up capital investment projects ,issuing of bonds and medium-term notes ,listing for finance to optimize the capital structure ,reduce the costs and solve the funds bottleneck problem .%为了适应集团的快速发展，中煤矿山建设集团对其财务组织结构、会计核算集中管理和财务战略进行了一系列的优化和创新工作。财务组织结构优化的核心是精干和合理配置会计核算人员，从而达到规范核算程序和提高会计信息质量的目的；对会计核算进行集中管理的主要技术是使财务信息实时传递和共享，保障信息的真实、准确、完整、有效，以实现对各成员单位财务核算的集中监控的目的；对财务战略进行优化的主要手段包括内部资产和业务整合重组、收购兼并和整合行业资源、开辟资本运营项目、实施发行债券和中票及上市融资，以达到优化资本结构、降低成本和解决资金瓶颈问题的目的。