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近几年,随着国家对企业内部控制的重视,煤炭企业的内部控制也引起了人们的重视,国内各大煤炭企业纷纷建立起自己的内部控制制度,理论界也对煤炭企业的内部控制进行了探讨,但是,大部分煤炭企业只是从制度层面提出内部控制存在的问题,内部控制体系也仅仅停留在“符合规范”的层面,而很少从管理的角度去考虑构建有效的内部控制体系,并没有深入考虑内控体系构建的有效性,本文从煤炭企业内部控制现存的问题出发,提出从管理的视角去构建煤炭企业内部控制体系,进一步发挥内部控制在煤炭企业中的作用。
In recent years, with the state’s emphasis on internal control of enterprises, the internal control of coal enterprises has also attracted people’s attention. The major domestic coal enterprises have set up their own internal control systems, and theorists have also carried out internal control over coal enterprises However, most of the coal enterprises just put forward the problems of internal control at the institutional level. The internal control system only stays at the level of “conforming to the norm.” However, it is seldom considered from the perspective of management to construct effective internal control System, and did not thoroughly consider the effectiveness of the construction of internal control system. Based on the existing problems in the internal control of coal enterprises, this paper proposes to build the internal control system of coal enterprises from the perspective of management and to further exert the role of internal control in coal enterprises.