随着市场经济的发展,我国煤化工企业之间的竞争日益激烈,企业无时不刻面临着风险,要想在市场中获得长远发展,企业必须不断强化自身的风险管理,提高内部审计有效性。本文从煤化工企业风险管理与企业内部审计现状出发,为提高煤化工企业的风险管理与内部审计水平提供建议。 With the development of market economy, the competition between coal chemical enterprises in our country is becoming fiercer and fiercer day by day, the enterprises face the risk from time to time. In order to gain long-term development in the market, enterprises must continuously strengthen their own risk management and improve the effectiveness of internal audit . Based on the current situation of risk management and internal audit in coal chemical industry, this article provides suggestions for improving the risk management and internal audit of coal chemical industry.