江泽民总书记在十四大报告中指出:“我国经济要优化结构,提高效益,加快发展,参与国际竞争,就必须继续强化市场机制的作用”。这段话,深刻地阐明了我国的经济发展必须走社会主义市场经济发展道路的极端重要性。 改革开放十四年来,占我国经济主导地位的工业企业正经历着由单纯生产型向生产经营型的转变,但企业经济效益不高的问题尚未完全得到解决。这种现象在煤炭企业表现尤为突出,煤炭企业还没有成为相对独立的商品生产者和经营者,在依靠科技进步和现代化管理求得高效益,使企业由粗放经营走向集约经营,成为依法自主经营、自负盈亏、自我发展、自我约束的商品生产者和经营者方面,还存在不少问题。目前影响煤炭企业转换经营机制的因 General Secretary Jiang Zemin pointed out in the report of the 14th National Congress that “in order to optimize the structure, enhance the efficiency, accelerate the development and participate in the international competition, our economy must continue to strengthen the role of the market mechanism.” This passage profoundly expounded the extremely importance of our country’s economic development must take the road of socialist market economy development. In the fourteen years of reform and opening up, the industrial enterprises that account for China’s economic dominance are undergoing a transition from a purely production-oriented to a production-management-oriented one. However, the problem of low economic returns of enterprises has not yet been completely solved. This phenomenon is particularly prominent in coal enterprises, coal enterprises have not become relatively independent producers and operators of goods, relying on scientific and technological progress and modern management to obtain high efficiency, make the enterprise from extensive management to intensive operation, become autonomous according to law , Self-financing, self-development, self-restraint of commodity producers and operators, there are still many problems. The current impact of coal business transformation mechanism