煤炭企业全面风险管理与内控建设途径探析

Analysis on full risk control and internal control construction patch of coal enterprises

立足煤炭生产经营企业实际,紧密围绕全面风险管理和企业内部控制的管控要素要求,以实现风险管理与内部控制两套体系有机融合、并行运转为目标,从体系建设的设计入手,运用流程管理理论和互设管控接口的方法,对体系建设的主线、载体以及重点环节等进行了有益的探索与实践,明确了煤炭企业风险管控体系建设的方法、路径,实现了内控与风险管理要素的相互渗透和融合,为煤炭企业风控体系建设提供了有益借鉴。

Based on a reality of a coal production and operation enterprise,closely around the management and control factor requirements of the full risk control and internal control,in order to realize the two system organically integration of the risk control and internal control,with the parallel operation as the target,from the design of the system establishment,a method with procedure management theory and interactive set management and control interfaces was applied to the beneficial discovery and practices on the main line,key links of the system establishment.The method and patch of the risk control system establishment in the coal enterprises were defined.An interpenetration and integration between the internal control and risk control factors were realized to provide the beneficial references to the risk control system establishment of the coal enterprises.