Research On Optimization Of Financial Internal Control System Of Tian'an Coal Industry Company

The globalization of economy makes enterprises face both opportunities and challenges in the future development.Only by grasping the opportunities and accepting the challenges can they stand out in the fierce market competition.Energy enterprises are characterized by high investment,large scale and various business types.Correspondingly,the internal financial control tools of enterprises are relatively complex,with problems such as low quality of financial reports and insufficient construction of risk system.These problems restrict the development of energy enterprises.Internal control system,as a tool for enterprises to achieve organizational goals and implement organizational strategies,has become an indispensable key factor to strengthen enterprise management.As an important part of the internal control system,the financial internal control system has a great impact on the whole business process of the enterprise,and is increasingly paid attention to by government departments,enterprises and the society.The construction of financial internal control starts from the inside of the enterprise,and improves the quality of enterprise management by perfecting the system,optimizing the environment and perfecting the process.In this paper,Tianan Coal Industry Company as the research object,on the basis of the existing research results of internal control and financial internal control at home and abroad,the field investigation of the enterprise,to obtain valuable data.To internal control theory,principal-agent theory,risk management theory as the theoretical basis,mainly adopts literature analysis,survey method,content analysis,data sorting method and chart analysis tools,tianan coal company to objective analysis of current situation of financial internal control management,and the existing problems,the conclusion that the main problems existing in current financial internal control,internal control organization phantom,information communication,system lag,lack of the financial system,basic data inaccuracies,risk control is weak,the lack of external supervision.Combined with the characteristics of the energy industry and the actual situation of Tianan Coal Industry Company's financial internal control,the main reasons for the above problems are as follows: weak ideology,vague post allocation,lack of theoretical experience,imperfect system,lack of investigation,supervision is not in place.In view of the existing problems,combined with internal control theory and other related theoretical basis,put forward the systematic optimization research content,including: set up a reasonable organizational structure,establish a sound system,improve the process,build a supervision system,etc..In order to ensure the smooth implementation of the optimized content and achieve good social effects after the implementation,the paper puts forward the safeguard measures of establishing the people-oriented concept,improving the organizational structure design,enhancing the internal control and management system,strengthening the comprehensive budget management,and improving the restraint and incentive mechanism.Through the implementation of a series of measures,it can standardize the production and operation mode,enhance the comprehensive competitiveness,improve the level of profitability,enhance the management ability,and promote the realization of the goal of stable and far-reaching enterprise.