煤矿企业内部审计问题及对策——以神华集团上湾煤矿为例

On the Audit Problems Existed in Coal Mining Enterprises and Countermeasures ——A Case of the Shangwan Coal Mine of Shenhua Group

内部审计在公司治理中的重要作用已获得广泛共识。但目前我国公司的内部审计工作还处在一个较低阶段,与国外相比还存在较大差距。因此,探讨公司内部审计问题,对于改进内部审计工作,从而完善公司治理、提高经营绩效具有非常重要的现实意义。本文通过对神华集团上湾煤矿的现状进行分析,指出了内部审计工作存在的主要问题,包括企业管理层对内部审计的重视不够、缺乏高素质人才,具体业务缺乏指导、对下属二级单位的审计流于形式、内部审计工作不能适应现代企业风险管理的要求、与外部审计缺乏交流。本文在分析了该单位内部审计存在问题后,就如何解决这些问题提出了相应的对策,以助于公司的治理与发展。

The important role that Internal audit plays in corporate governance has been commonly recognized. However,the corporate internal audit in China is still at a primary stage and there is a larger gap with aboard. Therefore,studying corporate internal audit is of great realistic significance for the improvement of internal audit,the perfection of corporate governance as well as the increasing of business performance. Through analyzing the present situation of Shangwan coal mine of Shenhua Group,this paper points out the main problems existed in internal audit including enterprise management's lack of focus on internal auditing,a shortage of talents with high quality,lack of instruction to specific businesses,mere formality to the auditing of secondary units,the failure to meet the requirement for modern enterprise risk management in internal audit and lack of communication with external audit etc. Based on the internal audit of Shangwan coal mine,this paper puts forward countermeasures so as to be helpful to corporate governance and development.