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煤炭企业在国民经济发展中占有重要地位。煤炭企业需要实现现代化的发展之路,兼并重组的发展过程中,就不可避免的存在或多或少的风险。本文依据这一实际情况,以煤炭企业会计内部控制为研究对象,从会计监督、会计环境、会计体系以及会计信息这四个方面入手,分析了煤炭企业会计内部控制过程中所存在的主要风险,提出了防范上述风险,应采取的主要对策,旨在于引起各方人员的特别关注与重视。
Coal enterprises occupy an important position in the development of national economy. Coal enterprises need to realize the road to the development of modernization. In mergers and acquisitions, more or less risks are inevitable. Based on the actual situation, taking the internal control of the coal enterprises as the research object, this article analyzes the main risks in the internal control of the coal enterprises accounting from the four aspects of accounting supervision, accounting environment, accounting system and accounting information, Put forward the main countermeasures that should be taken to prevent the above-mentioned risks, aiming at arousing the special attention and attention of all personnel.