财务管理在企业的长期发展中占据着越来越重要的位置,如何保证财务工作的平稳、规范进行是企业应考虑的问题。在河南省兼并重组煤矿的特殊时期,针对兼并煤矿出现的财务人员构成、应收账款、物资管理、资金管控等问题进行了分析,提出了加强重组煤矿财务管理的有效措施。 Financial management occupies an increasingly important position in the long-term development of enterprises. How to ensure the smooth and standardized financial work is an issue that enterprises should consider. In the special period of merger and reorganization of coal mines in Henan Province, this paper analyzed the composition of financial personnel, accounts receivable, materials management and capital control in the annexed coal mines, and put forward effective measures to strengthen the financial management of the coal mines.