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随着煤炭企业转换经营体制的推进和现代企业制度的建立,煤炭企业作为市场的一员,其面临的内外部不确定性因素和潜在风险明显增加。越来越多的企业意识到,强化企业内部控制系统将有助于防止和管理风险、提高运营的效率和效果、确保财务报告的可靠性、提高企业实现战略目标的能力并维护投资者的合法权益。本文针对煤炭企业内部控制存在的问题,论述建立和完善内部控制的紧迫性和必要性,提出对煤炭企业内部控制建设的建议。
With the promotion of the conversion management system of coal enterprises and the establishment of modern enterprise system, the coal enterprises, as a member of the market, have obviously increased their internal and external uncertainties and potential risks. More and more enterprises realize that strengthening the internal control system of an enterprise will help to prevent and manage risks, improve the efficiency and effectiveness of operations, ensure the reliability of financial reports, enhance the ability of enterprises to achieve strategic objectives and safeguard the legal rights of investors rights and interests. This paper aims at the problems existing in the internal control of coal enterprises, discusses the urgency and necessity of establishing and perfecting internal control, and puts forward the suggestions on the construction of internal control in coal enterprises.