试议煤炭企业财务风险管理

On financial risk management in coal enterprises

加强煤炭企业财务风险管理，对加强企业管理，保证资金安全、完整，实现经营目标，提高经济效益有重要作用。针对目前煤炭企业所面临的营运资金风险、信用风险、流动性风险、投资风险、成本费用控制风险和内部控制风险等财务风险提出了各种防范措施。

Efforts made to strengthen the management on financial risks in coal enterprises will contribute to promote the enterprise administration, ensure fund saftey and sufficiency, realize operation objectives as well as to increase economic benefits. In this paper, some measurements are proposed to prevent finacial risks that coal enterprises have been facing with so far, such as risks in working capital, credit, liquidity, investment, cost control risk and internal control risk.