实施资产经营责任制是地方煤矿建立现代企业制度的基础晋中行署煤管局范礼孔玉军孙保全地方煤矿建立现代企业制度，由于历史包袱沉重，加之税制改革煤炭由低价低税转为低价高税，企业成本高，效益低，处于微利甚至亏损经营，尚不完全具备建立现代企业制度。笔者认为，面对... Implementing asset management responsibility system is the foundation for local coal mines to establish a modern enterprise system. Jin Bing, Bureau of Coal Management, Fan Li, Kong Yujun, Sun Baoquan, establishes a modern enterprise system in local coal mines. Due to heavy historical burden, coupled with tax reform, coal has changed from low-cost, low-tax to low-cost. High taxes, high corporate costs, low efficiency, and low-profit or even loss-making operations, are not yet fully equipped with the establishment of a modern enterprise system. The author believes that the face of ...