企业内部控制评价在煤矿企业中的应用

Corporate Financial Internal Control Evaluation in Coal Mining Enterprises

根据《企业内部控制评价指引(2011年度执行)》的精神,某煤矿企业开展了财务内部控制制度调查和评价工作。文章通过本次财务内部控制评价,揭示煤炭企业内部会计控制仍存在一些问题,寻找企业存在的重大财务内部控制缺陷,并针对一些普遍问题提出完善建议。

According to the spirit ol ＂Corporate Internal Control Assessment Guide （2011 implementation）＂, a coal mining enterprises to carry out a survey and evaluation of the financial internal control system. In this paper, the financial internal control evaluation, revealing the internal accounting controls of coal enterprises still exist some problems to find the existence of the business major financial and internal control deficiencies, and put forward a sound proposal for some common problems.