近几年来,在原煤炭部提出的“三个主体”的方针指引下,煤炭工业多种经营迅速发展,已初具规模。但多种经营的管理体制不尽统一,给管理带来一定的难度,影响了多种经营企业的巩固和发展。煤炭企业多种经营一般具有以下特点: 1.多种产品、多种行业、场地分散,在生产技术管理、定额管理、经济核算管理等方面,不好把握。2.多种经营企业是经济实体,掌握着企业人、财、物大权,实行的是厂长(经理)负 In recent years, under the guidance of the principle of “three main bodies” put forward by the former Ministry of Coal Industry, the diversification of the coal industry has taken rapid development and has begun to take shape. However, the diversified management systems are not unified, bringing some difficulties to management and affecting the consolidation and development of diversified enterprises. A variety of coal enterprises generally have the following characteristics: 1. A variety of products, a variety of industries, scattered sites, in the production technology management, quota management, economic accounting management, not good grasp. 2. A variety of business is an economic entity, holding the business people, money, property rights, the implementation of the director (manager) negative