Research On The Internal Control Environment Of HHBS Company

The internal environment, as the most important and leading force of the fiveinternal control elements, is the foundation of enterprise development. The quality ofinternal environment has great influence on the internal control system’s establishmentand implementation. If there are problems on the internal control environment, safetyaccidents and environmental disruptions will be caused. It may have bad influence oncoal enterprises and the society.Base on the contents of enterprise internal control application guidelines about theinternal control environment, including governance structure, organization institution,development strategy, human resource, social responsibilities, corporate culture, thispaper analyzes the HHBS’s present situation on the internal control environment. Someproblems are found. To solve these problems, we put forward some correspondingimprovement measures. The measures include: observe the enterprise rules strictly andmake the directors and supervisors perform their duty, avoid the directors serving asmanagers, make board of directors’ special committee play among the directors to dividethe responsibility, coordinate all department; pay more attention on the quality of coaland bringing in advanced equipment and management, having brand recognition;establish and improve rules of human resource, improve the requirements of educationbackground, evaluate the performance of staffs; definite the company socialresponsibilities clearly, build the enterprise’s safety and quality managing method, resetthe corporate culture system and the website of HHBS, set up a department and standardon corporate culture.The study on the problems of HHBS’s internal control environment, aims toimprove the internal control system, at the same time, having practical significance of theother coal enterprise in the northeast rust belt. So enterprises and the society will developharmoniously.