摘要
在大数据时代背景下,业财融合已经成为企业管理的重要趋势。梳理了国有煤炭企业业财融合的研究现状。以韩家湾煤炭公司业财融合的实践为研究对象,对业财融合的相关内涵进行了界定,并探讨了韩家湾煤炭公司业财融合工作的总体思路;重点分析了韩家湾煤炭公司业财融合的实现路径,研究发现其路径大致可以分为4类:理念路径、技术路径、运行路径和保障路径。最后基于对韩家湾煤炭公司实践的研究,提出了国有煤炭企业业财融合的相关建议,以促进其他国有煤炭企业业财融合的实践。
In the era of big data,the integration of industry and finance has become an important trend in enterprise management.This paper reviews the research status of industry-finance integration in state-owned coal enterprises,takes the practice of industry-finance integration of Hanjiawan Coal Company as the research object,defines the relevant connotation of industry-finance integration,and discusses the general idea of industry-finance integration of Hanjiawan Coal Company.This paper focuses on the analysis of the practice of the integration of industry and finance in Hanjiawan Coal Company,and finds that its practices can be roughly divided into four categories:concept path,technology path,operation path and guarantee path.Finally,based on the study of the practice of Hanjiawan Coal Company,this paper puts forward relevant suggestions for the integration of state-owned coal industry and finance,so as to promote the practice of industry-finance integration of other state-owned coal enterprises.
作者
胡汝海
贾盼
穆星
蒋婷
Hu Ruhai;Jia Pan;Mu Xing;Jiang Ting(Shaanxi Shanbei Mining Hanjiawan Coal Co.,ltd.,Yulin 719000,China)
出处
《煤炭经济研究》
2023年第11期80-86,共7页
Coal Economic Research
关键词
业财融合
国有企业
财务共享
煤炭企业
integration of industry and finance
state-owned enterprises
financial sharing
coal enterprises
作者简介
胡汝海(1985—),男,陕西韩城人,硕士,会计师、审计师、经济师,主要从事煤矿企业财务管理、财务风险管控等相关工作。E-mail:362540353@qq.com
