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中文摘要：
立足混合所有制改革背景,运用企业融资相关理论、风险管理理论、内部控制理论分析煤炭企业资本结构特点、发展现状及面临的风险等,进而提出相应的转型发展措施,包括企业融资方式创新探索,构建基于风险管理的煤炭企业内部控制系统等,为混合所有制改革背景下贵州煤炭企业转型发展提供理论支撑。
英文摘要：
Based on the mixed ownership reform as the background, the financing related theory of the enterprises, the risk management and control theory and the internal control theory were applied to analyze the capital structure features of the coal enterprises, development status, faced risks and others. Therefore the related transformation and development proposals were provided, including the financing type innovation discovery of the enterprises. Based on the risk management, the internal control system and others of the coal enterprises established could provide the theoretical support to the transformation and development of the coal enterprises in Guizhou under the mixed ownership reform as the background.
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