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转变经济发展方式,首先要求煤炭生产企业在低碳经济发展的内在要求下,展开经营管理活动。企业投入一定的货币资金,开展生产设备重置活动则成为必然。企业唯有遵循资本循环而实施全过程的财务管理,方能满足“有效管理”的目标。
To change the mode of economic development, we first require that coal-producing enterprises start their management activities under the inherent requirement of a low-carbon economy. Enterprises to invest a certain amount of monetary funds to carry out resettlement activities of production equipment has become an inevitable. Only by following the capital cycle and implementing the whole process of financial management can enterprises meet the goal of effective management.