目前,我国经济仍处于增长速度换挡期、结构调整阵痛期和前期刺激政策消化期的“三期叠加”阶段,经济下行压力仍然较大。受这种宏观经济影响,我国煤炭行业的经济下行趋势仍没有止跌企稳的迹象,煤炭市场呈现出需求低速增长与产能结构性过剩、进口煤保持高位矛盾的新常态。而就在这种行业新常态的影响下,煤炭企业财务管理也呈现出财务成本增加、高成本低效益、资金异常 At present, the economy of our country is still under the stage of “three phases of superposition” during the period of shift of growth, the painstaking period of structural adjustment and the digestion period of stimulus policies in the early stage of the economic downturn. Affected by this macro-economic impact, the economic downturn of the coal industry in our country still shows no signs of stabilizing. The coal market has shown a new normal with the slow growth of demand and structural excess of production capacity and high contradictions of imported coal. Just under the influence of the new normal in this industry, the financial management of coal enterprises also shows an increase in financial costs, high costs and low profits, and abnormal capital