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资源枯竭型煤炭企业亏损原因及对策
引用本文:许兆堂,李玉华,杨艳娇. 资源枯竭型煤炭企业亏损原因及对策[J]. 辽宁工程技术大学学报(社会科学版), 2003, 5(4): 44-46
作者姓名:许兆堂  李玉华  杨艳娇
作者单位:阜新矿业集团,财务部,辽宁,阜新,123000;辽宁工程技术大学,审计处,辽宁,阜新,123000
摘    要:资源枯竭型煤炭企业在市场经济的大潮中步履维艰 ,面临着日益严峻的形势。通过分析企业亏损的原因 ,提出解决问题的 10条对策 ,即 :抓决策效益 ;调整矿井结构 ,合理生产布局 ;减人提效 ,建立精干高效的管理机构 ;加大力度整顿小煤窑 ,确保国有煤矿正常生产秩序 ;政府帮助 ,解决企业办社会问题 ;清理债权、催收欠款 ,盘活闲置资金 ,发挥资金效益 ;加强成本管理 ,努力降低产品成本 ;积极发展多种经营 ,建步实现多元化产业结构 ;充分发挥会计职能 ;提高认识 ,解放思想 ,更新观念

关 键 词:资源枯竭  煤炭  亏损  对策
文章编号:1008-391X(2003)03-0044-03
修稿时间:2002-12-13

Reasons on deficit and countermeasures for resources-exhausted coal enterprises
XU Zhao-tang ,LI Yu-hua ,YANG Yan-jiao. Reasons on deficit and countermeasures for resources-exhausted coal enterprises[J]. Journal of Liaoning Technical University(Social Science Edition), 2003, 5(4): 44-46
Authors:XU Zhao-tang   LI Yu-hua   YANG Yan-jiao
Affiliation:XU Zhao-tang 1,LI Yu-hua 1,YANG Yan-jiao 2
Abstract:Resources-exhausted coal enterprise is faced with a harsh condition in the market economy.By analyzing the reasons on deficit,10 countermeasures are put forward:emphasizing decision profit;adjusting mine structure and rationalizing production layout;cutting down the number of workforce and establishing a high efficient administration;consolidating small coal pit to ensure the regular production order;solving the social problems of Enterprise Office through government;clearing up obligatory right,pressing for payment of debt,activating idle capital and giving full play to profit; strengthening cost management and reducing its cost;developing diversified economy and realizing multiple industrial structure;giving full play to accounting function;deepening the understanding,emancipating the mind and refreshing the thought.
Keywords:resources-exhausted  coal  deficit  countermeasure  
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