随着市场经济体系不断完善,“风险”在企业发展中的影响越来越大,如何建立起强有力的内控制度,将“风险”把握在可控的范围内,对企业的健康运营有着重要意义。本文就煤炭企业在发展中如何建立以风险为导向的内部控制制度进行简要探讨,并提出几点具体的建议和策略。 With the continuous improvement of the market economy system, the influence of “Risk ” in the development of enterprises is getting bigger and bigger. How to establish a strong internal control system, hold the “risk” within the controllable range, Healthy operation is of great importance. This article briefly discusses how to establish a risk-oriented internal control system in the development of coal enterprises, and puts forward some concrete suggestions and strategies.