HLH煤业内部控制及完善措施.doc

摘  要：内部控制作为企业经营管理活动自我调节、自我约束的内在机制，贯穿于企业经营管理活动的各个环节，它是企业进行各项经营管理工作的基础，是实现企业持续健康发展的有力保证，是否建立并实施有效的内部控制已经成为当今企业兴衰成败的关键。此外，随着《企业内部控制基本规范》和《企业内部控制配套指引》的相继出台，我国政府也从外部推动内部控制在企业中的建立与实施，加强对企业内部控制的规范与监督。这样，在顺应外部监管和加强内部管理的双重需求下，如何建立完善的内部控制已经成为企业所面临的刻不容缓的问题。

　　　煤炭行业作为我国国民经济的基础产业，为我国国民经济的发展提供了源源不断的煤炭资源及其转化能源，短期内煤炭在我国能源结构中的主导地位将难以改变，煤炭仍将是我国最主要的能源。这就需要煤炭行业继续推进煤炭生产，加大煤炭供给量，以满足国民经济发展的能源需求。

　　　本文针对煤炭企业内部控制现状、存在问题进行分析，并提出了完善措施，这样才能使煤炭企业持续较好较快的发展。

关键词：内部控制 煤炭企业 现状 完善措施

ABSTRACT：As an internal mechanism of self-regulation and self-restraint of management activities, internal control runs through all aspects of management activities of an enterprise. It is the basis for management, and it is a strong guarantee for achieving enterprise’s success or failure. In addition, as the” basic norms of internal control” and the “supporting guidelines of internal control” were introduced, our government promotes the establishment and implementation of internal control in enterprises from outside, and strengthens the regulatory and supervisory. Thus, in response to external regulation and the dual needs to strengthen internal management, how to establish a perfect internal control has become an urgent problem for enterprises.

　　　As the basic industry of our national economy, coal industry provides continuous coal resources and into energy of coal resources for the development of our national economy. The dominant position of coal in China’s energy structure will be difficult to change in a short-term, and coal will remain the main energy of our Country. This requires the coal industry to continue to promote coal production and increase the supply of coal to meet the energy needs of national economic development. 

　　　This paper regards the coal company as a research object, and makes a detailed analysis of the current situation of it. And this puts forward the improvement measures, like do this , can be developing rapidly and better.

Keywords：internal control；coal company；current situation；improvement measures