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煤炭是我国主要的能源产品,是我国经济社会发展的基础产业。煤炭企业要想实现可持续发展,除了树立可持续发展的观念外,还应该适应企业外部环境的变化,及时对其内部环境进行调整。随着我国市场经济的发展和现代企业制度的建立,煤炭企业也逐步地完善了其经营管理和决策机制,增强了煤炭企业的竞争力。但是煤炭企业的经营管理情况日趋复杂,投资主体多元化,经营形式多样化,在这种环境下,企业的内部控制制度就显得越来越重要。
Coal is China’s major energy product and the basic industry in China’s economic and social development. In order to achieve sustainable development, in addition to establishing the concept of sustainable development, coal enterprises should also adapt themselves to changes in the external environment of enterprises and adjust their internal environment in a timely manner. With the development of China’s market economy and the establishment of modern enterprise system, coal enterprises have also gradually improved their management and decision-making mechanisms and enhanced the competitiveness of coal enterprises. However, the management and operation of coal enterprises are becoming more and more complex. With diversified investment bodies and diversified management forms, under such circumstances, the internal control system of enterprises becomes more and more important.