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煤炭作为国家的重要能源,在国家工业化发展中占据重要的位置。但是长期以来我国煤炭的开采和管理缺乏集中和有序性,造成大量的煤炭资源浪费,在此背景下,国家逐步加强了对煤矿企业的资源整合力度。许多煤矿企业优胜劣汰,在此过程中必然会造成企业财务风险管理的提升。本文主要从资源整合前、整合中和整合后,煤矿企业所面临的财务风险形式出发,深入探究如何在资源整合趋势下增强煤矿企业财务风险的管理,以有效促进煤矿企业财务管理的发展和完善。
As an important country’s energy source, coal occupies an important position in the industrialization of the country. However, due to the lack of concentration and orderliness in the exploitation and management of coal in our country for a long time, a great deal of waste of coal resources has been caused. Against this background, the state gradually strengthened the resource integration of coal mining enterprises. Many coal mining companies survive the fittest, in the process will inevitably lead to the improvement of corporate financial risk management. Based on the form of financial risk faced by coal mining enterprises before, during and after the integration of resources, this paper explores how to strengthen the management of financial risks in coal mining enterprises under the trend of resource integration so as to effectively promote the development and improvement of financial management in coal mining enterprises .