浅谈导入内部控制的煤矿财务管理

On introducing internal control into mine financial management

提出煤炭财务管理导入内部控制的必要性,指出两者的结合点,并以平顶山天安煤业股份有限公司三矿材料管理、项目工程管理论证煤炭财务管理导入内部控制的功效,强调煤炭财务管理导入内部控制应该注意的几个问题。

The paper proposes the necessity of introducing the internal control into the mine financial management, and points out the coupling points of them, and demonstrates the effectiveness of introducing the internal control into financial management in No. 3 Mine of Pingdingshah Tian＇an Coal Co. , Ltd. in material management and project management, and then it emphasizes several problems which should be noticed in introducing the internal control into mine financial management.