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煤炭行业作为我国重要的矿产行业之一,逐渐开始迈入经济增长方式与经济结构调整的攻坚期。我国自从2006年以来,煤炭市场需求量与其产能呈现严重不平衡。此外,国家对煤炭行业的政策也在不断的发生变化,2014年分别出台了《能源行业加强大气污染防治工作方案》与《商品煤质量管理暂行办法》,这在一定程度上刺激了煤炭资源必须进行资源整合。但是在煤炭资源整合过程中,会在不同阶段(整合前、整合中、整合后)面临着不同的财务风险。鉴于此,如何规避与防范资源整合中的财务风险逐渐成为实践探索与理论研究的重点与热点课题。本文主要基于煤炭资源整合的基本阐释,着重列举资源整合三个阶段中需要面临的不同财务风险,并提出了煤炭资源整合中财务风险的防范措施,期望对煤炭行业的发展有所助益。
As one of the important mineral industries in our country, the coal industry has gradually begun to enter the crucial period of economic growth and economic restructuring. Since 2006, China’s coal market demand has shown a serious imbalance with its production capacity. In addition, the state’s policies on the coal industry are constantly changing. In 2014, the “Work Plan on Strengthening Atmospheric Pollution Prevention and Control in the Energy Sector” and the Interim Measures for Quality Management of Commercial Coal were promulgated respectively, which to some extent stimulated the need of coal resources Integration of resources. However, in the process of coal resource integration, different financial risks will be faced in different stages (before integration, integration and integration). In view of this, how to evade and prevent the financial risks in resource integration has gradually become the focus and hot topic of practical exploration and theoretical research. This paper mainly based on the basic explanation of the integration of coal resources, focuses on the different financial risks that need to be faced in the three phases of resource integration and puts forward the preventive measures of financial risks in the coal resource integration. It is hoped that this will be helpful to the development of the coal industry.