基于价值链的煤炭企业内部审计价值增值途径研究

Research on value-added approach of internal audit of coal enterprises based on value chain

结合煤炭企业生产经营情况,对煤炭企业价值链进行了细致分析,聚焦煤炭企业在矿井建设、煤炭生产、煤炭储运、煤炭销售和售后服务中的价值增值与非增值作业,阐明了基于价值链的煤炭企业内部审计的特点与优势。最终重点选取了煤炭生产、煤炭运输和煤炭销售3个价值增值空间较大的环节作为关键价值点,探究煤炭企业内部审计增值功能实现途径,以期为煤炭企业价值增值提供借鉴。

Based on the production and operation of coal enterprises,this paper makes a detailed analysis of the value chain of coal enterprises,focusing on the value-added and non-value-added operations of coal enterprises in mine construction,coal production,coal storage and transportation,coal sales and after-sales service,and clarifies the value-based and non-value-added operations of coal enterprises.The characteristics and advantages of the internal audit of coal enterprises in the chain.In the end,three major value-added links of coal production,coal transportation and coal sales are selected as the key value points to explore the ways to realize the value-addedfunction of internal audit of coal enterprises,in order to provide reference for the value-added of coal enterprises.