随着煤炭企业兼并重组整合的推进,煤炭行业已进入一个关键发展期,但能否很好地利用新机遇去迎接新挑战,更好地在当前形势下研究并强化会计监督弱化问题,无疑是当前煤矿企业规范会计行为,从而提高会计信息质量中的一项重要内容。 With the consolidation of mergers and acquisitions of coal enterprises, the coal industry has entered a crucial period of development. However, it is a good opportunity to take advantage of new opportunities to meet new challenges and to better study and strengthen the weakening of accounting supervision in the current situation. At present, coal mining enterprises regulate accounting behavior, so as to improve the quality of accounting information in an important part.