| Coal industry is one of the important basic industries in China.At present,China is adjusting its energy structure,so reducing coal consumption is the general trend.With overcapacity and supply side structural reform,coal enterprises have encountered unprecedented challenges and pressures.In the face of changeable market competition,the first thing coal enterprises should do is to train their internal skills,strengthen their internal control and management,enhance their competitiveness,so as to resolve various risks of the outside world.In recent years,C coal company has also been impacted by the downturn of the industry,affected by the supply-demand relationship and the low price of coal,the growth of sales revenue is weak,and the operating profit is declining year by year.This has not only the influence of industry environment,but also the problem of enterprise internal control management.In this paper,the internal control of C coal company is studied deeply,which plays an important role in promoting the scientific and orderly development of C coal company.This paper first expounds the research results of domestic and foreign experts and scholars on internal control and serves as the reference basis and theoretical support of this paper;secondly,it expounds the current situation of internal control based on control activities of C coal company;then it analyzes the existing problems of internal control of C coal company based on the seven main business activities of control activities,and then analyzes the causes of the problems Including organization and management lag,lack of talent construction,lack of corporate culture,extensive risk management,poor information communication and weak supervision and management;then put forward the internal control optimization strategy of C coal company,specifically the incompatible post separation control optimization mainly expounds the balance and constraint management in key business activities,authorization and approval control optimization mainly expounds the improvement ideas and improvement rules The optimization of property protection control mainly expounds the management regulations of various assets,the optimization of accounting system control mainly expounds the establishment of standardized accounting management system,the optimization of budget control mainly expounds the improvement of budget management,the optimization of operation analysis control mainly expounds the improvement of sales,procurement,inventory management and the optimization of performance evaluation control mainly expounds the establishment of scientific assessment management;finally,the paper puts forward C The guarantee measures of internal control optimization strategy of coal companies include strengthening organization management,optimizing talent team,shaping enterprise culture,improving risk management,strengthening information communication,and improving supervision and management.The research on enterprise internal control management is a theoretical,practical and systematic work.It is expected that this research can guide the management practice of C coal company and provide some reference for other coal enterprises. |
