摘要
在新冠疫情防控背景下,能源企业经营状况持续承压,在对能源企业面临的内外部经营环境和能源行业主要产品供给侧影响进行分析后,指出了能源企业会计价值创造面临的供应商采购成本升高、销售收入下降、资产运营效率降低、盈利空间受到挤压和管理会计意识不强等挑战及问题,并有针对性地提出全面部署开源节流、创新营销模式、加强税收筹划能力、强化经营绩效考核激励和推动管理会计转型等相关措施建议,提升能源企业会计价值创造能力。
In the background of the prevention and control of the COVID-19 epidemic, the operating conditions of energy companies continue to be under pressure. After analyzing the internal and external operating environment faced by energy companies and the supply-side impact of major products in the energy industry,it pointed out the challenges and problems faced by energy companies in the creation of accounting value,such as increased procurement costs for suppliers,decreased sales revenue,reduced efficiency of asset operations,squeezed profit margins,and poor management accounting awareness. And targeted measures were put forward to enhance the energy company’s ability to create accounting value such as comprehensive deployment of open source and throttling, innovative marketing models, strengthening tax planning capabilities, strengthening business performance appraisal incentives,and promoting management accounting transformation.
作者
刘立平
Liu Liping(Hunan Rare Earth Industry Group Co.,Ltd.,Changsha 410004,China)
出处
《煤炭经济研究》
2020年第5期58-62,共5页
Coal Economic Research
关键词
新冠疫情
能源企业
经营环境
会计价值创造
COVID-19 epidemic
energy enterprise
operating environment
accounting value creation
