Study On Internal Control Of The Coal Industry

As an internal mechanism of self-regulation and self-restraint of management activities, internal control runs through all aspects of management activities of an enterprise. It is the basis for management, and it is a strong guarantee for achieving enterprise's continuous and health development. Whether to establish and implement an effective internal control system has become the key to an enterprise's success or failure. In addition, as the" basic norms of internal control" and the "supporting guidelines of internal control" were introduced, our government promotes the establishment and implementation of internal control in enterprises from outside, and strengthens the regulatory and supervisory. Thus, in response to external regulation and the dual needs to strengthen internal management, how to establish a perfect internal control has become an urgent problem for enterprises.As the basic industry of our national economy, coal industry provides continuous coal resources and into energy of coal resources for the development of our national economy. The dominant position of coal in China's energy structure will be difficult to change in a short-term, and coal will remain the main energy of our Country. This requires the coal industry to continue to promote coal production and increase the supply of coal to meet the energy needs of national economic development. However, in such an industry which matters the people's livelihood and must produce without a moment to stop, its safety production situation is not optimistic. There are much security risks and frequent safety accidents in the production process of coal industry, causing a large number of casualties and property losses, resulting in an extremely bad social impact. How to achieve the safety production of coal industry becomes the topic of general concern in the coal industry as well as the entire community.This paper references to and learns from the domestic and foreign existing theory and research related to internal control. Based on the in-depth study of the theory and application of internal control, and guided by the latest "basic norms of internal control" and "supporting guidelines of internal control", this paper locks the coal industry as a research object. Based on discussing the status, problems and key risks of coal industry's internal control in details, this paper analyzes the causes of safety accidents of the coal industry in-depth and in details, and puts forward suggestions for coal industry to improve its'internal control. This paper is divided into six parts, the main research summarized below:PartⅠis the paper's introduction. It describes the research background and significance, the structural framework of the thesis, research content, research methods and research innovation, and research limitations are briefly described.PartⅡis the review and evaluation of the literature. It introduces and describes the literature related internal control and security incidents, from two perspectives of review and evaluation respectively.PartⅢis the evolution of the internal control theory and the research base. First, it introduces the historical evolution of the theory of internal control, respectively from two aspects of the historical development of the theory of internal control in foreign Countries and the dynamic development of the theory of internal control in our Country. Secondly, it elaborates the definition and elements of internal control. Finally, it introduces and extends the theory which can be learned from in the study of safety incidents, laying a theoretical foundation for the paper's follow-up study.PartⅣis the status analysis of the coal industry's internal control and its' safety production. At first, it introduces and analyzes the status of the coal industry and its' internal control. Second, it obtains by analyzing that the key risk of coal industry is its'safety production, and it analyzes the status of the coal industry's safety production. Finally, it analyzes the causes of the coal industry's safety accident in-depth and in details from three levels of the risk sources, the trigger factors and the specific reasons.Part V is policy proposals for the improvement of the coal industry's internal control according to the safety issue for the coal industry. First, it analyzes the mechanism of internal control to prevent the risk of security production. Second, it puts forward the concept of perfecting the coal industry's internal control. Finally, it puts forward the policy proposals for improving the coal industry's internal control in response to the coal industry's safety issues.Part VI is the paper's conclusions and outlook. It outlines the work that the paper has carried out and the results that the paper has achieved, and concludes the problems that should be studied further in the future.Based on the studies of the coal industry's internal control, on the one hand, the paper wants to put forward practical policy proposals for the coal industry'to address its'risk of safety production from improving its'internal control; on the other hand, the paper hopes that the ideas of discovering problems-analyzing problems-solving problems throughout this paper could provide information and reference value for other industries and enterprises in the implementation of the latest " basic norms of internal control" and " supporting guidelines of internal control".