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随着市场经济的发展,煤炭企业内部的调整的要求越来越迫切,建立完善的企业内部控制制度的要求越来越凸显。建立煤炭企业内部控制体制就是明确企业内部职工的职责、建立健全的财产管理及财务会计制度,但目前我国煤炭企业内部普遍存在治理结构混乱、管理层分工不明确、内部控制不完善等弊端,严重障碍了我国煤炭企业的进一步发展。因此对煤炭企业内部控制体制改革,建立健全的内部控制体制,对煤炭企业的发展具有深远的意义。
With the development of market economy, the requirements of the internal adjustment of coal enterprises are becoming more and more urgent. The requirements of establishing and perfecting the internal control system of enterprises are more and more prominent. Establishing the internal control system of coal enterprises is to clarify the responsibilities of internal staff and to establish a sound property management and financial accounting system. However, at present, there are common defects in the internal governance of coal enterprises such as the chaotic governance structure, the unclear division of labor in management and the imperfection of internal control. Hinder the further development of China’s coal enterprises. Therefore, the reform of the internal control system of coal enterprises and the establishment of a sound internal control system have far-reaching significance for the development of coal enterprises.