煤炭企业资源整合财务风险防范

Financial Risk Prevention of Resources Integration in Coal Enterprises

将煤炭企业资源整合中出现的财务风险归纳为整合前、整合中和整合后3类风险,分析了煤炭企业资源整合各阶段的财务风险表现形式及原因,提出了资源整合过程中财务风险防范措施。

The financial risks occurred in the resources integration of the coal enterprise were including the three type risks, as before the integration, in the integration and after the integration. The paper analyzed the financial risk display mode and causes at the each stage of the resources integration by the coal enterprises. The financial risk prevention and control mea- sures of the resources integration process in the coal enterprise were provided.