Research On The Benefit Audit Of The Resources Exploitation And Utilization Of Coal Enterprises

Coal resources are the most important basic energy in our country,and more than 50%energy of the metallurgy,chemical,building materials and life industries are derived from coal resources.However,the exploitation and utilization of coal resources is in a large and continuous way,and the exploitation is lacking in science and the utilization is inefficiency,which makes China's environmental problems and ecological problems emerge in endlessly.At present,the internal and external form of coal enterprises in China is severe,and the coal enterprises are facing transformation.Although coal has reduced production capacity,and its hard targets in terms of quantity are about to be completed,and the coal industry has achieved good results in 2017,there are still many unbalanced developments,heavy corporate burdens,weak ability to deal with market risks,and lack of scientific and rational management of some enterprises.The problem is still a long way from high quality development.Our country should revolutionize coal.But the coal revolution will in no way equate to "the fate of coal." In the future,it is necessary to do a good job of coal in this article to promote the safe,efficient,green,intelligent mining and clean,efficient,low carbon intensive use of coal.In order to promote the economy,efficiency,effectiveness,equity,and environment of the development and utilization of coal resources,it is necessary to introduce the benefit audit of the resources exploitation and utilization of coal enterprises.However,at present,there is no systemic scientific auditing system for the benefit audit of the resources exploitation and utilization of coal enterprises,and there is no corresponding practical evaluation index system.Based on the analysis of the present situation of exploitation and utilization and benefit audit of resources exploitation and utilization in coal enterprises,this paper draws lessons from the relevant knowledge of auditing,such as auditing and management,etc.Firstly,we construct an auditing system for the benefit audit of the resources exploitation and utilization of coal enterprises from the aspects of benefit audit relations including the relationship between subject,object,and tripartite relations,purpose and basis of benefit audit,function and content of benefit audit,procedures and methods of benefit audit benefit audit report and other aspects.Secondly,this paper has designed a system of audit evaluation indicators for the development and utilization of coal resources,consisting of 73 indicators in four levels:economy,efficiency,effectiveness,equity,and environment.And an audit evaluation model for the benefit audit of the resources exploitation and utilization of coal enterprises was fabricated.Finally,the S coal enterprise was introduced to conduct case analysis,and the evaluation of the S coal enterprise's resource development and utilization benefit was made,and auditing suggestions were made in the low-benefit area.