如今,由于当前能源资源日趋短缺,越来越多的能源企业都开始实行国际化战略,而发达国家的煤炭工业已经向大型化、集团化发展,生产技术随着科技的发展也越来越走向自动化,基本上实现了跨国经营。因此,在全新的国际竞争环境下,实施兼并重组,提升煤炭工业企业的综合实力,成为了当前环境下必然的选择。如何做好大型煤炭企业改制重组后的财务管理工作显得尤为重要。 Nowadays, due to the current shortage of energy resources, more and more energy companies are beginning to implement their internationalization strategies. However, the coal industry in developed countries has been expanded towards large-scale and group-based industries. As technology advances, production technologies are also increasingly moving Automation, basically achieved multinational operations. Therefore, in a new international competitive environment, the implementation of mergers and acquisitions to enhance the overall strength of coal industry enterprises has become an inevitable choice under the current environment. How to do a good job of financial management after the restructuring and reorganization of large-scale coal enterprises is particularly important.