煤矿企业发展到一定阶段都会出资去并购一些小型的煤矿企业,在我国很多大型的煤矿企业通过各种渠道去收购中小型煤矿企业,其最终的目的是为了使资源得到有效配置,帮助我国的煤矿企业更快的发展。但是在两个不同企业的并购过程中各种财务风险的出现是无法避免的,因此,在大型煤矿企业合并小型煤矿企业时要采取相应的措施来防范财务风险,虽然不能完全避免财务风险,但是可以尽可能的将风险程度降到最低。本文主要阐述煤矿企业并购过程中可能出现的财务风险并采取一定的手段来控制风险。 At some stage, the coal mining enterprises will invest to acquire some small-scale coal mines. Many large-scale coal mines in our country purchase small and medium-sized coal mines through various channels. The ultimate goal is to effectively allocate resources and help mine in China Faster development of enterprises. However, the emergence of various financial risks during the merger and acquisition of two different enterprises is unavoidable. Therefore, when large coal mines merge with small coal mines, corresponding measures should be taken to prevent financial risks. Although the financial risks can not be completely avoided, You can minimize the risk as much as possible. This paper mainly expounds the possible financial risks in the process of mergers and acquisitions and takes some measures to control the risks.