基于战略风险管理的煤炭企业内部控制研究——以YT集团为例

Study on internal control of coal enterprises based on strategic risk control——with YT group as example

结合我国煤炭企业当前所面临的宏观性、周期性、系统性等风险特征,针对YT集团面临的战略风险,建立一套基于战略风险管理的内部控制体系和模式,具体设计基于供应链的营运资金管理、基于作业的全面预算管理、董事会决策机制等内部控制工具,以有效防控企业存在的战略风险,确保企业持续、稳定、健康发展。

In combination with the macroscopic, periodic and system and other risk features faced to present China coal enterprises, according to the strategic risks faced to YT group, a set internal control system and mode was established based on the strategic risk control. The certain design was based on the operation fund management of the supply chain, based on the full budget management of the operations, the decision-making mechanism of the board of directors and other internal control tools in order to effectively pre-control the strategic risks existed in the enterprise and to ensure the sustainable, stable and health development of the enterprise.