2001年我国煤炭行业实现扭亏为盈，结构调整初见成效，煤炭企业能否以此为契机，真正走出困境、步入良性发展的轨道？从企业角度来看，企业的解困与发展主要依靠练好内功，提高企业的市场竞争力。一、 2001年煤炭行业整体扭亏的背景分析截止2000年底，全国大多数的行业实现了三 In 2001, China’s coal industry turned losses into profit, and structural readiness achieved initial success. Can coal enterprises take this opportunity to truly get out of their predicament and embark on the track of sound development? From the business point of view, the solution and development of enterprises rely mainly on training internal strength and improve their market competitiveness. First, the background analysis of the overall loss-making coal industry in 2001 By the end of 2000, most of the country’s industry to achieve a three