目前煤炭行业发展困难重重,煤炭企业面对挑战,要抓住机遇,建立符合现代化企业制度要求的财务管理新机制,使之为企业发展壮大贡献力量。 At present, the development of the coal industry is very difficult. Coal enterprises are faced with the challenges. They should seize the opportunities and establish a new financial management mechanism that meets the requirements of the modern enterprise system so as to make contributions to the development and growth of the enterprises.