近年来,我国煤炭企业对循环经济视域下的管理方式研究重点集中在发展途径和管理效果测评等方面,基于管理学的理论与实践。文章从经营战略、核算形式、管理机构、制度体制以及经济技术体系五个方面出发,探讨煤炭企业的经济管理方式,为其构建循环经济视域下的经济管理方式提供初步的参考。 In recent years, the research on the management mode of China’s coal enterprises from the perspective of circular economy has focused on the ways of development and evaluation of management effectiveness, etc., and based on the theory and practice of management science. This article discusses five aspects of economic management of coal enterprises from five aspects: business strategy, accounting form, management institution, system and economic and technological system, and provides a preliminary reference for the economic management mode of constructing circular economy.