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在我国经济稳步发展、产业结构升级与调整背景下,煤炭企业基本建设是煤炭企业淘汰落后产能、提高产业效率、加大产业供给的必经之路。但是,煤炭企业基本建设往往工期长、投资大,安全系数要求高,建设期间存在项目准备不充分、合同执行不完善、企业内部控制不规范、资金筹措不及时等诸多方面存在漏洞。所以,必须要对其可能产生的财务风险必须要加以严格控制,配合科学高效的财务管理手段,才能够将潜在的财务风险控制在可接受水平之内,使煤炭基本建设安全、稳步、高效进行。
Under the background of steady development of economy and upgrading and adjustment of industrial structure, the basic construction of coal enterprises is the only way for coal enterprises to eliminate backward production capacity, increase industrial efficiency and increase industrial supply. However, there are many loopholes in the capital construction of coal enterprises, such as long construction period, large investment, high safety factor requirements, inadequate project preparation during construction period, imperfect contract implementation, non-standardization of internal control and short-term financing. Therefore, we must strictly control its possible financial risks, and cooperate with scientific and efficient financial management methods to control the potential financial risks within an acceptable level so as to make the coal infrastructure safe, steady and efficient .