本文以某煤炭公司的内部控制建设实践为例进行实证研究,提出了煤炭企业加强内部控制建设的必要性,从组建专门的机构、加强培训和宣传、分析内部控制有关制度并加以优化、不断改进内控有关内容编制内控手册四个方面分析了该公司内部控制制度建设现状。从安全管理、固定资产管理、采购管理、信息系统四个方面阐明了优化该公司内控体系的重要环节。希望通过该案例的探讨对我国煤炭企业内部控制制度的建设有一定的借鉴意义 This paper takes a coal company’s internal control construction practice as an example for empirical research, put forward the need for coal enterprises to strengthen internal control construction, from the establishment of specialized agencies to strengthen training and advocacy, analysis and optimization of internal control system, and constantly improve Internal control of the contents of the preparation of internal control manual four aspects of the company’s internal control system construction status quo. From four aspects of safety management, fixed asset management, procurement management and information system, the paper illustrates the important steps of optimizing the company’s internal control system. Hope that through the discussion of this case to our country coal enterprise internal control system construction has certain reference significance