Study Of Internal Control Risk Assessment On Coal Enterprises

In recent years, many domestic and foreign Enterprises have happenedsignificant risk incident, The major bankruptcy and fraud of Some large companiesof Sanlu Group, Lehman Brothers, AIG, Bear Stearns Cos of United States andHejun Group of China and so on. With the increasing maturity of the marketeconomy and openness of the increase, "risk" has become the focus of companymanagement. As the core of enterprise management------internal control wants toplay its due role, Companies have to strengthen their own risk assessments. Basedon risk assessment results, We take appropriate control activities. Based on thisbackground, This thesis study a essential element of the internal control system------ risk assessment. As major energy source in China, Coal accounted for 76%and 69% of the total primary energy production and consumption. As the country'spillar industries, Coal is the dominant position of national accounts. With thegradual market-oriented coal industry, Based on coal mining, Coal enterprises startself-management and development increasingly, In addition, because of its ownindustry characteristics, Coal enterprises should focus on risk.This paper analyzes risk assessment and internal control theory researchsituation in current coal, and analyzed internal control factors of coal companies.and designed a set of coal enterprise risk assessment index system of internalcontrol. The system follows the principle which is "being quantitatively must fixquantity". Taking qualitative and quantitative approach design Indicators, andseeks to simple, practical, easy to understand. In order to validate the riskassessment index system designed to meet the purpose of the design, this thesiscarried out Analysis in V Chapter. The analysis tested that the basic system cananalyze risk assessment of the company's internal control objective andcomprehensive, and help company managers find their own internal controlcritical control points.