煤炭小企业股份合作制改造中资产出售的难点和对策曹宗理施训鹏陶海平一、难点煤炭企业不但具有一般国有企业的基本特点，而且还有其自身的鲜明特色。一是地下作业；二是拟试行股份合作制改造的煤矿多是衰老报废矿井，其资产使用年限与煤炭剩余可采储量和矿井剩余服务年限... Difficulties and Countermeasures in the Sale of Assets in Coal Cooperatives in Cooperative System Reform of Small Coal Enterprises Cao Zongli, Shi Xunpeng, Tao Haiping 1. Difficulties Coal enterprises not only have the basic characteristics of ordinary state-owned enterprises, but also have their own distinct characteristics. One is underground operation; the other is that the coal mines that are planned to be reformed through the joint-stock cooperative system are mostly old-aged abandoned mines, and their useful lives are related to the remaining recoverable reserves of coal and the remaining service years of mines.