Research On Internal Control Evaluation System Of Safety Responsibility Of Coal Enterprises

As one of the important natural resources and economic resources in China,carbon plays an extremely important role in national economy and production and life.However,with the rapid development of coal enterprises,the problems of capital safety,the loss of fixed assets,and the accidents of coal production and mining have been unavoidable,and each accident will arouse the high attention of the news media,the ordinary people and the government organs.The fundamental reason why the coal safety problem has not been solved is that the safety responsibility of coal enterprises is not enough and the internal control system is not perfect.Therefore,the safety responsibility of the enterprise is embedded in the internal control of the enterprise,and the evaluation system of the internal control of the safety responsibility is constructed to make the coal Carbon enterprises,as well as everyone,are aware of the importance of coal safety,ensuring a stable operating environment for coal enterprises,and then promoting enterprises to achieve sustainable production.The evaluation system of internal control of safety responsibility of coal enterprises is constructed by combining theory with case.On the basis of the five elements of internal control,from the point of view of safety responsibility,the evaluation index of internal control effectiveness is selected;the relevant data of 19 coal listed companies in 2018 are collated and calculated,and the contribution degree of each index to the effectiveness level of internal control is calculated by using the coefficient of variation method,and the index weight under the control activity is obtained;finally,the case of Shenhua Energy Co.,Ltd(hereinafter referred to as Shenhua Energy Company)is taken as a case,through the way of questionnaire.After using fuzzy compreh ensive evaluation method to evaluate the internal control of safety responsibility,it is concluded that the internal control level of safety responsibility of Shenhua Energy Company is good,that is,the effectiveness of internal control is high.Coal enterprises have made great contributions to China's economic development,and the implementation of safety responsibility is the core issue of the sustainable and rapid development of coal enterprises,Therefore,it is of great significance to construct the evaluation system of internal control of safety responsibility of coal enterprises.