Study On The Improvement Of M State-owned Coal Trading Company's Internal Control System

With China's reform and opening policies steadily developed,the government also gradually formulated and promulgated a series of adapt to national conditions,to promote the healthy development of the enterprise as the goal of internal control regulations and institutions.Many domestic and international enterprises to insist for a long time to improve the internal control management system of the fact that the perfect enterprise internal control system can guarantee the enterprise operating mechanism,improve the management efficiency of enterprises,improve risk control ability and the comprehensive competitiveness of the enterprise.M state-owned coal trading company(M company)as a wholly owned subsidiary of M state-owned coal industry group of Shanxi Province,since it was founded in 2008,along with the coal industry golden period to realize the stepwise growth in operating income,the company scale is growing.However,in the M company's rapid growth stage,actually repeatedly appears because of the internal control system is imperfect and risk control ability is not strong due to the operation and management problems,makes the enterprise assets under a certain degree of loss,and seriously restricted the sustained and healthy development of enterprises.This paper by M company the current internal control system as the research object,use the investigation interview,data analysis and case study methods such as in-depth analysis of enterprise in the management of internal control problems and root causes.The target enterprise strategy and control,integrated application of domestic and foreign mature theory of internal control and comprehensive risk management theory,focusing on enterprises in the system construction,process control and improvement of the risk identification system,ultimately to achieve the target of improving M company's internal control system.Through the study of thesis,the perfection of internal control is a process of continuous improvement,enterprises in the construction of internal control system should be the improvement of the control environment in the first place,because the control environment is the basis of other internal control elements,how to combine their own strategic requirements and business characteristics build form a complete set of risk identification system is the focus of the research enterprise.Research results of this paper can not only improve the risk management level of enterprises,improve enterprise's ability to prevent risks,to ensure the safety of the assets of the enterprise,but also for our country internal control to improve the work of the same kind of enterprises to provide the reference.