一、煤炭企业应收帐款的规模及危害。据国家煤炭工业管理局统计,至1999年3月底,原中央财政煤炭企业累计拖欠煤款327亿元,约占1998年全年商品煤销售收入的58％,应收帐款数额过大,给企业正常的生产经营带来了资金紧缺等一系列的问题,影响并波及企业的正常运营,造成煤炭企业资金紧张。由于煤款结算不清,用户拖欠煤款导致煤炭企业拖欠税 First, the scale and harm receivable accounts of coal enterprises. According to the statistics of the State Administration of Coal Industry, by the end of March 1999, the accumulated deposits in arrears by the central government financed coal enterprises reached 32.7 billion yuan, accounting for about 58% of the sales revenue of commercial coal for the year 1998. The amount of accounts receivable was too large, The normal production and operation of enterprises brought about a series of problems such as the shortage of funds, affecting and affecting the normal operation of enterprises, resulting in the shortage of funds for coal enterprises. Due to unclear settlement of coal, users default in coal caused tax arrears in coal enterprises