在电煤市场化后,为了获得煤源保障,一定程度回避煤炭价格风险,在政策鼓励、市场条件成熟的情况下,火电企业正逐步加大对煤炭企业投资力度。由于投资过程中形成的对被投资企业控制程度的不同,存在着对被投资企业进行会计核算调整和规范管理的问题。本文针对火电企业对参股煤炭企业过程中出现的一些问题提出优化投资项目管理及会计核算的对策,以进一步规范对参股企业的管理。 After the coal is marketed, in order to secure the coal source and avoid the coal price risk to a certain extent, the thermal power enterprises are gradually increasing the investment in the coal enterprises under the policy encouragement and the mature market conditions. Due to the different degree of control over the invested enterprises formed during the investment process, there exists the problem of accounting adjustment and standardized management of the invested enterprises. This article aims at the thermal power enterprises to share the coal enterprises in the process of some problems arising from the optimization of investment project management and accounting measures to further regulate the management of joint-stock enterprises.