随着国家对煤炭行业整合力度的不断加大,煤炭企业的经营体制以及管理模式发生了重大的变化,这客观上要求煤炭加强企业内部控制,从而实现企业竞争力的不断增强。本文对煤炭企业内部控制的现状进行总结,并针对目前煤炭企业内部控制的现状提出了具有针对性的对策,以期为强化煤炭企业的内部控制做出探讨。 With the continuous consolidation of the coal industry in the country, major changes have taken place in the operating system and management mode of coal enterprises. This objectively requires coal to strengthen internal control of enterprises so as to continuously enhance the competitiveness of enterprises. This article summarizes the status quo of the internal control of the coal enterprises and puts forward some countermeasures for the current situation of the internal control of the coal enterprises so as to discuss how to strengthen the internal control of the coal enterprises.