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煤炭企业由于其特殊的发展历史,特别是近年来煤炭行业整体的发展态势,体现出其专有的行业特征与其自身的财务特性,因此结合煤炭企业特殊性,建立煤炭企业财务预警体系成为当务之急。文章探讨了我国煤炭企业财务预警现状、存在的问题以及构建煤炭企业财务预警体系应注意的几个关键问题。
Due to its special development history, especially the overall development trend of the coal industry in recent years, the coal enterprises embody their unique industry characteristics and their own financial characteristics. Therefore, it is imperative to set up a financial early warning system for the coal enterprises by combining the particularities of the coal enterprises. This article discusses the status quo and existing problems of financial early warning of coal enterprises in our country and several key issues that should be paid attention to in building the financial early warning system of coal enterprises.