煤炭企业财务会计监督工作是煤炭企业正常运行发展的重要保障。本文首先介绍了煤炭企业财务会计监督的现状及出现的一些问题,然后针对这些问题,分别从企业自身和国家层面提出了相应的对策,使中国煤炭企业财务会计的监督工作逐步发展和完善。 Coal enterprises financial accounting supervision is the normal operation of coal enterprises an important guarantee for the development. This paper first introduces the status quo and some problems of financial accounting supervision in coal enterprises. Then, in view of these problems, it puts forward some countermeasures from the enterprise itself and the national level respectively, so that the supervision of financial accounting of Chinese coal enterprises is gradually developed and perfected.