Shaanxi Coal and Shaanxi Steel are both large state-owned enterprises in Shaanxi Province, but overall, the treatment of Shaanxi Steel is relatively better. Shaanxi Steel is one of the largest iron and steel enterprises in China, with high market share and strong profitability. Due to the particularity of the iron and steel industry, the salary level and welfare benefits of employees in Shaanxi Steel are relatively high. In addition, Shaanxi Steel has invested more resources in technological innovation, career development and employee training, providing employees with more development opportunities and welfare protection. Although Shaanxi Coal is also an important enterprise in Shaanxi Province, its profitability and employee benefits are relatively low due to the plight of the coal industry and the impact of environmental protection policies.