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山西煤炭行业自从2008年山西省政府出台《关于开展非煤矿山企业资源整合和有偿使用工作的实施意见》以来就进入了一个重组并购的热潮中。但是各大煤炭企业在重组并购过程中所遇到的问题日益明显,其中所属融资问题最为严重,能正确认识当前煤炭企业并购融资中存在的问题,探求新时期煤炭企业融资的新途径,对促进煤炭企业发展具有重要的现实意义。
Shanxi coal industry has entered a boom of restructuring and mergers and acquisitions since the Shanxi Provincial Government issued “Opinions on Implementation of Resources Integration and Paid Use of Non-coal Mine Enterprises” in 2008. However, the problems encountered by the major coal enterprises in the process of reorganization and mergers and acquisitions have become increasingly apparent. The financing problems among them are the most serious. They can correctly understand the problems in the current mergers and acquisitions of coal enterprises, explore new ways for financing the coal enterprises in the new era, The development of coal enterprises has important practical significance.