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According to the Regulations on Safety Training in Coal Mines, which of the following statements regarding the organization and management of safety training in coal mining enterprises is incorrect? A. Coal mining enterprises are the entities responsible for safety training, with the principal persons in charge bearing overall responsibility for the safety training of the employees within their companies. B. Institutions that conduct coal mining safety training must submit written reports regarding teachers, teaching methods, as well as training facilities to the provincial coal mining safety supervision agency in their area. C. Coal mining enterprises that do not possess the necessary conditions for safety training should entrust institutions that do have such capabilities to carry out the training. D. Coal mining enterprises should establish and maintain records of safety training for their employees, with one record per employee. Answer: B. Explanation: Article 4 states that coal mining enterprises are responsible for safety training and must, in accordance with the law, provide safety education and training to their employees in order to enhance their awareness and skills related to safe work practices. The principal person in charge of a coal mining enterprise is fully responsible for the safety training of its employees. Article 7 Regarding the safety technology training for employees, coal mining enterprises that meet the safety training requirements specified in the \"Basic Requirements for Safety Training Institutions\" (AQ/T8011) should carry out such training on their own, or they may delegate it to institutions that possess the necessary capabilities for safety training. Coal mining enterprises that do not have the facilities for safety training should entrust institutions with such facilities to carry out the safety training. Institutions engaged in coal mine safety training shall submit a written report on matters such as instructors, teaching methods, and practical training facilities to the provincial authorities responsible for coal mine safety training in their respective locations. Article 8: Coal mining enterprises shall establish and maintain safety training records for their employees, with one record per employee. Key point: Training organization and management in coal mining enterprises