煤炭作为我国主要能源,在今后相当长的一段时间内仍然起着主要能源的作用。但煤炭行业面临产业调整的巨大难题,同时在兼并重组中也面临许多难题。本文将主要从财务风险方面分析企业的兼并重组。 As the main energy source in our country, coal still plays a major role in energy supply for a long period of time in the future. However, the coal industry is facing a huge problem of industrial restructuring. At the same time, it faces many difficulties in its merger and reorganization. This article will mainly analyze the merger and reorganization of enterprises from the aspect of financial risk.