在社会主义市场经济条件下,在煤矿企业内建立与市场经济相适应的会计管理模式是一个复杂的工程。首先要了解新会计准则的特点,其次需要对现代煤矿企业会计的管理模式进行适当剖析,包括面临的问题以及对策,最后需要对会计管理模式进行测评与展望。 Under the conditions of a socialist market economy, establishing an accounting management model compatible with a market economy within a coal mining enterprise is a complicated project. First of all, to understand the characteristics of the new accounting standards, and secondly, the need for an appropriate analysis of modern coal mining enterprise accounting management model, including the problems and countermeasures, the final assessment of the accounting management model and outlook.