Study On Capital Management System Of Longde Coal Mine Enterprise From The Strategic Perspective

The vigorous development of China’s overall economic construction is inseparable from the common progress of all industries,and has also played a positive role in promoting all industries.Coal mine is the basic energy for economic development.For the traditional industry and transportation industry,coal mine energy has always occupied an absolute advantage,and its dominant position is unshakable.As the largest producer and seller of coal mines in the world,China’s coal industry has always been an important part of the comprehensive economic system.However,in recent years,coal prices have shown an obvious downward trend,leading to losses and capital constraints in most coal mining enterprises.It is urgent to adjust the capital management system.Capital is the basic guarantee for the stable development of enterprises,improving the efficiency of capital management and constructing a scientific fund management system,which can not only strengthen the internal control ability of enterprises and meet the needs of the industry market,but also help enterprises to actively carry out strategic transformation.Based on this,this paper takes Longde Mining Co.,Ltd.,Shenmu County,Shaanxi Province as the research object,analyzes the present situation of capital management in this enterprise,and then puts forward the optimization measures of fund management system from the strategic perspective.Firstly,the research background,research significance and research status at home and abroad are described,the research direction and purpose of the paper are clarified,and the concepts of capital management and strategic management are introduced to provide a theoretical basis for subsequent research;secondly,analyze the capital management situation of case enterprises,summarize and study the organizational structure,development strategy,fund management objectives,fund management system,fund management methods,etc.,point out the problems existing in the current fund management,such as the lack of unity of fund management objectives and enterprise development strategy,the lack of strategic orientation of financial function orientation,the disconnection between capital budget management and enterprise strategic objectives,etc;Finally,from the perspective of development strategy,this paper analyzes the necessity and feasibility of the construction of fund management system,points out the basic principles of the construction of fund management system,and puts forward targeted safeguard measures.In order to strengthen the implementation of Longde Mining Company’s fund management system,we hope to provide some reference for relevant researchers.