Analysise And Optimization Of The Internal Control Environment Of The Coal Industry

In recent years, China’s economic reform gradual deepening of the coal industry asthe basic industry of China’s national economy, the development of China’s nationaleconomy provides a steady stream of coal resources-energy, short-term dominance ofcoal in China’s energy structure will be difficult to change, coal will remain China’smajor energy. This requires the coal industry continue to promote coal production,increase the amount of coal supply to meet the energy needs of national economicdevelopment.With the establishment and development of the modern enterprise system,the enterprise’s internal control came into being, the internal control of the state-ownedcoal industry also increased from the most basic financial data control, in-kind tocontain the development of a complete system of internal control system, as well asenterprise-wide operating the degree of management, has made great progress. But inreality, due to the defects of the internal control environment lead to internal controlfailure, resulting in the growing incidence of fraud, causing the country to attach greatimportance to improve the level of risk management of the coal industryInternal control as an integral part of the modern enterprise managementmechanism, is an effective means of enterprises to improve the management level andthe level of risk prevention, internal control environment is the basis of other elementsof internal control, internal control deciding factoris to promote the power of enterprisedevelopment and core, internal control can be effective implementation and objectivesof internal control whether the full realization are dependent on the optimization of theinternal control environment or not, its quality directly determines the internal controlthe overall effect of the implementation of the framework.This paper first reviews the domestic and foreign internal control environmentsituation, followed by the main contents of the internal control environment and itsbasic role in the internal control system is described, and then pointed out that China’sinternal control environment situation and existing problems, and for related problemsexist in reality, design able to comprehensive evaluation of elements of the environmentconstitute the index system and the right to re-model and combined with case analysisof coal enterprises in the internal control environment exists problem.Finally, according to the goals and principles of internal control, proposed to optimize enterprise internalcontrol experience proposals and views of the environment, to improve the coalenterprise internal control environment, further demonstrated the importance of thecontrol building of the internal control environment within the enterprise.