当前,我国经济正处于结构调整和趋向性调整的关键时刻,产业结构、资金结构不平衡的矛盾十分突出,商品销售市场疲软,企业生产资金紧张,“三角债”拖欠严重。今年国家调高了计划分配钢材价格,部分品种钢材超过了市场最高限价,这更增加了煤炭行业的政策性亏损。为保证煤炭企业的正常发展,笔者认为,煤炭物资企业应该以生产企业为依托,以流通企业为主体,走供、产、销联体型流通产业的道路。1.传统的国家指令性计划调拨经营物资 At present, the economy of our country is at a critical moment of structural readjustment and trend adjustment. The contradiction between the industrial structure and the unbalanced capital structure is very prominent. The market for commodity sales is weak and the production capital of enterprises is in serious tension. The delinquent “triangular debt” is in serious default. This year, the state raised its plan to allocate steel prices. Some varieties of steel exceeded the market ceiling, which added to the policy losses of the coal industry. In order to ensure the normal development of coal enterprises, the author believes that coal material enterprises should rely on the production enterprises as the main circulation enterprises, take the supply, production and sales of the joint-type circulation industry. 1. Traditional national mandatory plan to allocate operating supplies