煤炭企业结算资金是促进生产正常运作的保障和基础。然而,在煤炭企业销售结算工作中,不少企业存在资金占用的问题,成为阻碍煤炭生产的难点,也是必须认真加以解决的重要任务。本文分析了影响煤炭货款回收,结算资金被占有的原因,并提出了防范措施,以供参考。 The settlement funds of coal enterprises are the guarantee and basis for promoting the normal operation of production. However, in the settlement and sale of coal enterprises, many enterprises have the problem of capital occupation, which has become a hurdle for coal production and an important task that must be seriously solved. This article analyzes the reasons that affect the recovery of coal loan and settlement funds, and puts forward preventive measures for reference.