市场经济体制改革下,现代企业对于管理体制的完善都紧随改革的方向,作为企业管理体制的重要组成部分—企业内部会计控制体系,也应该不断的建设和完善,以适应企业的发展。文章以煤炭企业为研究对象,探讨如何建设和完善煤炭企业的会计控制体系。 Under the reform of the market economy system, modern enterprises are closely following the direction of the reform of their management system. As an important part of the enterprise management system, the internal accounting control system of an enterprise should also be continually built and improved so as to adapt to the development of the enterprise. The article takes the coal enterprise as the research object and discusses how to build and improve the accounting control system of the coal enterprise.