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矿业属于基础产业,为国民经济的基础设施建设和工业发展提供重要的资源支撑。由于铁矿是不可再生的自然资源,在以此为交易对象的市场中,矿山企业一方面要承担发展工业的经济职能,同时,也不能忽视开采和挖掘时的社会安全及环境保护职能。本文着眼于企业内部控制,首先,分析当前矿山企业内控中存在的问题,并结合内部控制五因素,探讨和完善对矿山企业的财务监督,填补矿山企业内控漏洞,提高其经济效益、社会效益和环境效益的策略。
Mining belongs to the basic industries and provides an important source of resources for infrastructure construction and industrial development in the national economy. Because iron ore is a non-renewable natural resource, mining enterprises should bear the economic function of developing industry in the markets to be traded. At the same time, they can not ignore the social security and environmental protection functions during the mining and excavation. This paper focuses on the internal control of enterprises. First of all, it analyzes the problems in the internal control of the current mining enterprises, and with the five factors of internal control, discusses and improves the financial supervision of the mining enterprises, fills in the loopholes in the internal control of mining enterprises and improves their economic, social and social benefits Environmental efficiency strategy.