做好煤炭企业内部控制制度建设有利于提高企业的经营管理水平,有利于煤炭企业安全生产工作的顺利开展,有利于煤炭企业的经济效益的提高。本文作者根据自己在煤炭企业多年的工作经验,结合煤炭企业的实际,就国有煤炭企业内部控制相关问题发表了自己的意见,希望为建立健全煤炭企业内部控制尽自己一份力量。 To do a good job in building an internal control system for coal enterprises is conducive to improving the management level of the enterprises and is conducive to the smooth development of work safety in the coal industry and is conducive to raising the economic efficiency of coal enterprises. The author, based on his years of working experience in the coal industry and the actual conditions of the coal industry, expressed his opinions on the issues related to the internal control of the state-owned coal industry, hoping to make every effort to establish and improve the internal control of the coal industry.