煤炭工业企业财务现状及其改进对策中国矿业大学工商管理学院朱学义一、煤炭工业企业财务指标现状１可喜的成绩。近几年来，全国乡及乡以上独立核算煤炭采选工业（以下简称“煤炭工业”），包括独立核算的国有煤炭采选工业（以下简称“国有煤炭工业”），取得了可喜的成... Financial status quo of coal industry enterprises and countermeasures for improvement China University of Mining and Technology Zhu Xueyi First, the status quo of coal industry financial indicators 1  gratifying results. In recent years, the state-owned coal mining and dressing industry (hereinafter referred to as the “coal industry”), including the independent accounting of state-owned coal mining and dressing industry (hereinafter referred to as “state-owned coal industry”) independently accounted for above township and township level across the country, has made gratifying achievements. .