基于风险导向的煤炭企业内部管控流程构建

Establishment on internal management and control process of coal enterprises based on risk orientated

结合煤炭企业发展现状,从风险防控的角度出发,构建了煤炭企业内部管控体系的具体流程。介绍了煤炭企业内部管控中存在的问题,分析了建立风险导向型内部管控的目标和原则,以及需要考虑的各方面因素,并提出了建立风险导向的煤炭企业内部管控流程的整体思路。

In combination with the present development status of the coal enterprises,from a view of the risk prevention,a certain process of the internal management and control system in a coal enterprise was established. Firstly the paper introduced the problems existed in the internal management and control of the coal enterprises. Secondaly the paper analyzed the target and principle of the established risk oriented internal management and control and the factors of each aspect should be considered. Finally the paper provided the integrated ideal on the internal management and control process of the risk orientated coal enterprises.