近年来,国内经济继续呈现低速增长态势,能源结构调整,煤炭需求大幅下降,煤炭产能严重过剩,价格大幅下跌,煤炭企业亏损面不断扩大,普遍出现资金短缺,高负债情况,财务风险持续增加。建立有效的财务风险预警机制,能尽早的预测发现企业未 In recent years, the domestic economy continued to show a pattern of slow growth, structural adjustment of energy consumption, a sharp drop in coal demand, serious overcapacity in coal production, a drastic drop in prices, a growing loss of coal enterprises, a general shortage of funds and high liabilities, and a continued increase in financial risks. The establishment of an effective early warning mechanism for financial risks, as early as possible to predict the discovery of enterprises