内部控制是由企业董事会、监事会、经理层和全体员工共同实施,合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略的管理过程。由于基建期矿山企业成立时间不长,内部控制往往比较薄弱,所以基建期矿山企业内部控制建设显得尤为重要。 Internal control is implemented jointly by the board of directors, the board of supervisors, the manager and all employees of the enterprise, reasonably ensuring that the operation and management of the enterprise are lawful and compliant, the assets are safe, the financial reports and related information are complete and complete, the operating efficiency and effectiveness are enhanced, and the management of development strategies is promoted process. As the construction of mining enterprises in the infrastructure period is not long, internal control is often weak, so the infrastructure construction of mining enterprises internal control is particularly important.