Abstract: Lean management is a management method that develops rapidly，improves efficiency， and penetrates into all levels of the enterprise operation process under the guidance of lean thinking. The shortcomings of cost management，management system and digital level in the process of implementing lean management in coal enterprises was analyzed. Improvement measures from the aspects of implement⁃ ing comprehensive budget，strengthening bidding and procurement，strengthening material plan，strict cost assessment and promoting the integration of industry and finance was put forward. It was pointed out that the key points of implementing lean management in coal enterprises to provide reference for coal enter⁃ prises to enhance their revenue-generating ability and market competitiveness and achieve high-quality de⁃ velopment.

Key words: coal enterprises, lean management, cost management, integration of business and finance