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作为国民经济发展的关键领域,大型国有煤炭企业的稳定发展直接关系到国家能源战略与核心竞争力的实现。当前,随着国有煤炭企业规模的不断扩大,在其整体实力不断增强的同时,也面临着一系列风险问题。煤炭企业管理者必须从风险观的角度认识内部控制的重要性,并以此为基础设立控制点,不断完善企业的内控制度,将企业面临的经营风险降至最低。
As a key area for national economic development, the steady development of large state-owned coal enterprises is directly related to the realization of the national energy strategy and core competitiveness. At present, with the continuous expansion of the state-owned coal enterprises, they are also facing a series of risk problems while their overall strength is constantly increasing. Managers of coal enterprises must understand the importance of internal control from the viewpoint of risk and establish control points on the basis of them to continuously improve the internal control system of the enterprise and minimize the operational risk faced by the enterprise.