本文首先论述了煤炭企业跨行业进行合作中在财务监管方面存在的问题:一是在我们控股的情况下,融资风险比较高;二是在我们参股的情况下,财务监管不力;三是合作前合同制定不完善,对外投资、对外融资、对外担保等事项财务总监事后才知道,使我方利益受到损害。接着针对这些问题提出三点意见。 This article first discusses the problems in the financial supervision of coal companies in cross-industry cooperation: First, in the case of our holding, the financing risk is relatively high; Second, in the case of our shares, the financial supervision is weak; the third is before the cooperation. The formulation of the contract was incomplete, and the financial director of foreign investment, external financing, and external guarantees did not know until afterwards and the interests of our party were compromised. Then put forward three opinions on these issues.