受股权、公司治理结构、经营者管理水平、国家监管政策等多方因素影响,我国很多企业被爆出了舞弊、欺诈。原因基本都归于企业内控水平较低,内控缺失较为严重。煤炭是山西的主导产业,虽未发生此类事件,但就目前而言,内部控制的建设过程中还存在一些问题,值得关注。本文结合山西省W煤炭企业内部控制建设的实际情况展开讨论,分析该公司在内部控制实践中存在的问题,并给出了相应的措施,具有一定的现实意义。 Affected by equity, corporate governance structure, management level of managers and national regulatory policies, many enterprises in our country were exposed as frauds and frauds. The reason is basically due to the lower level of internal control, lack of internal control is more serious. Although coal is the leading industry in Shanxi, such incidents have not occurred. However, for the moment, there are still some problems in the process of building the internal control, which deserve attention. Based on the actual situation of the internal control construction of Shanxi W Coal Enterprise, this article analyzes the problems existed in the internal control practice of the company and gives the corresponding measures, which has certain practical significance.