基于煤炭企业安全生产的内部审计探讨

The discussion about internal auditting of safe producing of coal enterprises

我国煤炭企业安全生产形势依然严峻,作为煤炭企业内部监督体系的重要组成部分,内部审计在煤炭企业安全生产中发挥着重要的作用。我们在强调基于煤炭企业安全生产的内部审计重要的同时,也应看到其有自身的特点,应从审计目标、审计方法、审计独立性等方面不断改进发展,使内部审计真正成为煤炭企业安全生产的重要保障。

The station of our country＇s coal entrprise＇ producing is dangerous. Being an important part of internal supervisor system, the internal auditting exerts important function in the safe producing of coal enterprises. When we emphasize that the internal auditting is important , we shoud develop the audit target, the audit method and the audit independence etc continuously. We should make internal auditting become the important protection of coal enterprises.