Research On The Effectiveness Evaluation And Improvement Of The Internal Control System Construction Of ZW State-owned Coal Enterprises Under The Background Of Integration And Reorganization

In the face of increasingly fierce global competition,the total resources of China’s coal mining enterprises have reached the limit.The scattered industrial structure and overcapacity make China’s coal price very unfavorable in the international competition.In order to promote the sustainable,stable and healthy development of the coal industry,the government has focused on mergers and acquisitions to accelerate the optimization and transformation of the industrial structure.Moreover,the restructuring of enterprises is not a simple system reform.It involves all levels.Among them,the optimization of corporate governance structure is an important factor affecting the success of mergers and acquisitions.Based on this situation,ZW State-owned Coal Enterprise is also facing a nationwide internal corporate restructuring of state-owned enterprises,and has conducted in-depth discussion and analysis on this issue,which can not only ensure the authenticity of case data,but also has great practical significance.This paper briefly introduces the background of the selected topic,and expounds the research status at home and abroad;secondly,it defines the relevant concepts of internal control and summarizes the principal-agent theory,information asymmetry theory,contingency theory,risk management theory,and COSO internal control theory;Afterwards,it analyzes the status quo of the internal control system of ZW state-owned coal enterprises under the background of integration and reorganization,and finally summarizes its internal control in terms of system construction,fund management,non-bidding procurement management,asset management,and material management.There are problems in supply management,financial management,engineering management,contract management,and other aspects.Then,the internal control effectiveness evaluation index system was established,mainly including:internal environment evaluation index,risk evaluation evaluation index,control activity evaluation index,information communication evaluation index,and the method of constructing a judgment matrix was used to measure the weight of the effectiveness evaluation index system,and then using the fuzzy comprehensive evaluation method to evaluate the effectiveness of the current internal control of ZW state-owned coal enterprises.The results show that the effectiveness of risk assessment is 8.8084,the rating is "excellent",and the information and communication is 7.7216,operation control is 7.38,internal supervision is 7.3225,and the ratings are all "good";finally,based on the evaluation of the internal control effectiveness of ZW state-owned coal enterprises,and linking it with the main problems currently existing,from optimizing the internal environment of the enterprise,Improve the enterprise risk management mechanism,strengthen the control of enterprise business activities,improve the effectiveness of enterprise information communication,and attach importance to the standardization of enterprise internal supervision.Put forward strategies to improve the effectiveness of its internal control system,and put forward relevant human resources,strategic planning,information Technology and liability mechanism safeguards.