随着国家供给侧改革逐步推进,煤炭产能过剩局面得到了初步遏制,市场复苏回暖迹象显现,有效扭转了国内煤炭资源供给持续过剩的态势,但是煤炭企业产品销售不旺,应收账款居高不下,资产负债率逼近临界点,企业融资信用等级不断下降,向银行贷款越来越困难的局面仍然比较突出。为保证煤炭企业的正常运转,为企业在有序、高效的轨道上发展积蓄力量,煤炭企业应不断增强对财务风险的认知度,加强财务管理,提高企 With the gradual progress of the national supply-side reform, the situation of overcapacity in coal has been initially contained. The signs of recovery in the market show signs of recovery and an effective reversal of the situation of over-supply of domestic coal resources. However, coal-based products are not sold well and accounts receivable are kept at a high level No matter, the asset-liability ratio approaches the critical point, the credit rating of corporate finance is declining, and it is still more and more difficult to lend to banks. In order to ensure the normal operation of coal enterprises and to build up their accumulated power on an orderly and efficient track, coal enterprises should continuously enhance their awareness of financial risks, strengthen financial management and raise the level of enterprises