笔者认为,在煤炭企业建立财务驻矿员,通过他们对矿井生产成本管理、资金使用等实施有效的监督及信息反馈,对控制煤炭生产成本不断上升及超亏有着重大作用。一、建立财务驻矿员的必要性1.克服短期行为的要求。有些矿井在无望完成全年生产任务及亏损指标时,年终突击花钱,盲目投入,造成成本陡增。某局某矿1991年12月因限电停产检修放假,材料费仍达百万元之多,电费比生产月份还高。这 The author believes that the coal miners to establish financial offices, through their mine cost of production management, capital use, such as the implementation of effective supervision and feedback, to control the rising cost of coal production and the super-deficit play a significant role. First, the need to establish a financial miner 1. To overcome the short-term behavior requirements. When some mines are hopelessly completing their annual production tasks and loss targets, they will spend the year-end surprise and blindly invest them, resulting in a sharp increase in costs. A bureau mine in December 1991 due to power cut maintenance and repair holidays, the material costs are still as much as one million yuan, the electricity is higher than the production month. This