煤炭作为我国的基础能源之一,煤炭企业的行业地位不言而喻,相应的会计信息在煤炭企业发展中的地位也很关键,不仅与企业自身利益息息相关,对国民经济整体的发展也至关重要。文章在分析我国煤炭企业会计信息披露现状的基础上,着重提出了煤炭企业在会计信息披露工作中存在的问题,并最终提出了有针对性的改进对策和建议。 Coal is one of China’s basic energies. The status of coal enterprises is self-evident. The corresponding accounting information is also very important in the development of coal enterprises. It is not only related to the self-interest of enterprises but also to the development of the national economy as a whole important. Based on the analysis of the status quo of accounting information disclosure in China’s coal enterprises, the article puts forward the problems that coal enterprises have in accounting information disclosure and puts forward some countermeasures and suggestions for improvement.