分析了煤业集团兼并中小煤矿后面临的突出问题,认为,通过构建有效的财务管理机制,可以解决财务资源短缺的问题,实现兼并中小煤矿与煤业集团财务管理的融合。 After analyzing the outstanding problems that the coal industry group faces after annexing the small and medium coal mines, it is considered that the problem of the shortage of financial resources can be solved through the construction of an effective financial management mechanism, and the integration of the financial management of the merged medium and small coal mines with the coal group can be realized.