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目前,我国经济发展迅速,在市场经济的环境下,煤炭企业的发展面临着强大的市场竞争力,所以,只有用过改变自身来适应新的是环境。对于煤炭内部的改革迫在眉睫,尤其是企业内部的很多管理机制,要根据市场环境的变化而不断的改革与升华,才能够把握住机遇,在竞争激烈的市场环境中占有重要的位置,企业的经营管理中内部审计与内部控制是非常重要的两个部分,建立一个完善的企业内部审计和内部控制制度是一个企业具备竞争力的必要因素。内部审计和内部控制对煤矿企业的发展有着深刻且长远的影响,内部审计在煤矿企业的开展已历经二十多年的时间,在职能发挥和业务建设上取得了很大的进展。本文结合当前煤矿企业的实际现状对内部审计和内部控制建设进行了初步探究。
At present, with the rapid economic development in our country, under the market economy environment, the development of coal enterprises faces a strong market competitiveness. Therefore, it is only by changing itself to adapt to the new environment. For the reform of the internal coal is imminent, in particular, many of the management mechanisms within the enterprise, according to changes in the market environment and continuous reform and sublimation, we can seize the opportunity to occupy an important position in a highly competitive market environment, business management Management of internal audit and internal control is a very important part of the two, the establishment of a sound internal audit and internal control system is an enterprise necessary competitiveness factors. Internal audit and internal control have a profound and long-term impact on the development of coal mining enterprises. Internal auditing has been going on for more than 20 years in coal mining enterprises, and great progress has been made in the functions and business construction. In this paper, the current status of the current coal mining enterprises on the internal audit and internal control of a preliminary study.