经济发展逐步全球一体化,促使企业财务风险管理的形势日益复杂与严峻,尤其在低碳经济的背景下,政府对企业提出了降低碳排放、降低污染与节能降耗的要求。煤炭产业在我国经济体系中占据重要地位,而煤炭企业也是典型的高碳型经济组织,基于低碳经济快速发展、多元化能源格局逐渐成熟,煤炭企业必须构建并完善财务风险管理机制,以此来增强自身应对财务风险的能力。 The gradual global integration of economic development has prompted the situation of corporate financial risk management to be increasingly complicated and harsh. Especially in the context of a low-carbon economy, the government has put forward requirements for enterprises to reduce carbon emissions, reduce pollution and save energy and reduce consumption. Coal industry occupies an important position in our economic system. Coal enterprises are also typical high-carbon economic organizations. Based on the rapid development of low-carbon economy and diversified energy structure, the coal mines must establish and improve their financial risk management mechanisms. To enhance their ability to respond to financial risks.