探讨煤炭企业并购的财务风险  

Discussion on the Financial Risk of the Merger and Acquisition of Coal Enterprises

作　　者：邢彦敏[1] 

机构地区：[1]焦作煤业(集团)中马建材有限责任公司,焦作454150

出　　处：《价值工程》2015年第8期207-208,共2页Value Engineering

摘　　要：煤炭是我国重要的能源资源之一。但是近年来,我国的煤炭市场却出现了一定的不利因素。在这种情况下,就需要通过新的方式稳定煤炭生产量、降低煤炭的生产成本。在本文中,将就煤炭企业并购的财务风险进行一定的分析与探讨。Coal is one of the important energy resources in China. But in recent years, there are some adverse factors in China＇s coal market. In this condition, the new methods should be put forward to moderate the coal production and reduce the coal production cost. This paper analyzes and discusses the financial risk of the merger and acquisition of coal enterprises.

关 键 词：煤炭企业并购 财务风险 分析与探讨 

分 类 号：F406.72[经济管理—产业经济]