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...