Study On The Construction Of Internal Control System In Inner Mongolia Of Shanghaimiao Mineral Company

In recent years, with the rapid development of science and technology, The speed of enterprise development faster and faster. The internal control issues have gradually exposed, such as the weakening of the internal control management, financial fraud seriously, internal control system is not perfect, the internal control ineffective implementation.These problems have seriously affected the development of enterprises.In addition, especially under the the era background that current our country to cope with the international financial crisis and accelerating the transformation of the mode development of economic.Enterprises must change the thinking of development, seize the opportunity of the adjustment and transformation..Establish and perfect the internal control system of risk oriented, to effectively respond to face various risks in the process of enterprise development. Improve management efficiency and enhance the core competitiveness of enterprises.Coal industry is an important industry in the national economy.It is one of the basic industries to promote rapid economic development in our country. Based of the importance of the coal industry in China’s national economy, Our country continuously strength the control of coal enterprise. Shanghai Miao mineral company has developed into a coal mining, electric power, thermal power, coal chemical industry as one of the diversified company. By investigation and analysis the internal control management present situation of Shanghaimiao mineral company and found that the company internal control system is not perfect, the internal control ineffective implementation, lack of awareness of risk management, information and communication is not smooth, the lack of internal supervision and other problems.These problems seriously affect the economic efficiency, anti risk ability and enterprise competitiveness ascension. The main reason lies in the Shanghai Miao mineral company management control consciousness, the construction of the internal control system is not perfect, assessment and evaluation mechanism is not perfect, the internal control ineffective implementation.According to the "overall train of thought and target discovery problem-Analysis of the problem-to solve the problem", the internal control theory, the theory of value chain management, audit management theory as a guide.Puts forward the solving measures for the internal control management problems of Shanghaimiao mineral company, so that the company’s supervisors and managers clarify the company internal control existence problems and improvements in a timely manner, to enable enterprises to operate effectively in the good environment, improve the management level and risk prevention level, promote the company from "extensive" to "fine management" management, and constantly improve their own competitiveness.