煤炭企业内部控制评价体系研究

Study on the construction of coal enterprise's internal control evaluation system

在分析我国煤炭企业内部控制评价存在的主要问题的基础上,诠释了煤炭企业内部控制评价内涵,即煤炭企业内部控制是以煤炭企业发展战略为指导,结合煤炭行业的特点,以全面风险管控为导向,结果评价和过程评价相统一,以促进管理改进为方法,全面评价煤炭企业内部控制存在的主要缺陷,进而实施管理改进。指出煤炭企业内部控制评价包括结果 (目标)评价和过程(要素)评价,其中,结果 (目标)评价主要考评煤炭企业战略发展目标、经营管理目标、资产安全保障目标、合规合法性目标、财务报告目标;过程(要素)评价主要考评内部控制环境、风险评价、内部控制活动、信息交流与反馈、内部监督5个方面的内容。

Firstly,The paper analyzed the main problems of the coal enterprise＆#39;s internal control evaluation;Secondly,Gives the basic connotation of coal enterprise＆#39;s internal control evalG uation,The coal enterprise＆#39;s internal control evaluation is guided by the enterprise strategy, Combines with the characteristics of coal enterprises,Aims for comprehensive risk management and control,Includes the evaluation of both the process and the result of the internal control sysG tem,Promote the management improvements,Evaluates comprehensively internal control,DisG covers internal control defects and weak in a timely,Puts forward to suggestions for improvement;Finally,The paper Points out that the coal enterprise＆#39;s internal control evaluation includes tarG get appraisal and elements assessments,Among them,target appraisal includes strategic obj ecG tives evaluation,operations obj ectives evaluation,asset security evaluation,compliance obj ecG tives evaluation,financial reporting obj ectives evaluation.elements assessments includes control environment evaluation,risk assessment evaluation,control activities evaluation,Information and communication evaluation,monitoring activities evaluation.