煤炭是我国的重要能源和基础原料,煤炭企业在我国国民经济中居于重要地位。如何提高企业管理能力和核心竞争力是煤炭企业生存和发展的根本。财务管理贯穿于企业生产经营的全过程,关系到企业运用资本、配置资源的能力。本文将针对煤炭企业财务管理的不足,提出对策,以期待对煤炭企业的发展有积极影响。 Coal is an important energy source and basic raw material in our country. Coal enterprises occupy an important position in our national economy. How to improve the management ability and core competence of enterprises is the basis for the existence and development of coal enterprises. Financial management runs through the entire process of production and operation of enterprises, related to the ability of enterprises to use capital and allocate resources. This article will address the lack of financial management of coal enterprises, put forward countermeasures to look forward to the development of coal enterprises have a positive impact.