Research And Optimization Of Internal Control Issues In Coal Industry Enterprises

In recent years,with the deepening of China’s economic system,the coal industry has become an important pillar industry of China’s national economy.Its main resources are coal and renewable energy.In a short time,coal will become one of the main energy sources in our country.Therefore,coal mines must vigorously develop coal and increase coal supply to meet the energy demand of national development.The internal control of China’s coal mining enterprises has developed from the initial financial control and physical control to a comprehensive and systematic internal control system,until it covers the operation of the whole company.However,in reality,there are defects in the internal control system of China’s coal mining enterprises,resulting in the failure of internal control and the occurrence of fraud.Therefore,we must strengthen the operation and management of coal mining enterprises and strengthen risk prevention.Internal control is an important management mechanism of modern enterprises.The level of risk prevention is one of the key factors affecting the future development prospects of the company.At the same time,it is also the driving force and core force for the development of an enterprise.Whether it can effectively implement and achieve the purpose of internal control depends on whether the internal control is optimal,and its quality directly affects the implementation of the internal control system of the whole company.This thesis first introduces the research on internal control at home and abroad,and then introduces the basic connotation of the company’s internal control and its role in internal control.Then,through the analysis of some existing problems,and according to the actual situation,an index system and weight model that can comprehensively evaluate the environmental factors are established.At the same time,this thesis also evaluates the internal control environment of coal mining enterprises by using the fuzzy comprehensive evaluation method through examples,obtains the corresponding conclusions,and analyzes its existing problems.Finally,it puts forward some opinions on how to optimize the internal control of coal enterprises,and further explains how to strengthen the construction of internal control.