成本费用内控审计在煤炭企业的探讨与应用

Discussion and Application of Cost and Expense Internal Control Audit in Coal Enterprises

针对开滦集团公司实际,以公司确定的重点工作为导向,以发挥内部审计的监督和服务职能为手段,以成本费用管控为切入点,创新了审计思维,通过对成本费用支出的真实性、合法性、效益性和成本费用管控制度的审查,研究探讨了成本费用内控审计内容与方法,提出了审计意见和建议,推进了成本费用管控理念,提升了成本管控水平,防范经营风险,合理保障国有资产保值增值。

According to the actual situation of Kailuan Group Company,this paper takes the key work as the guide,takes the function of internal audit supervision and service as the means,takes the cost management and control as the starting point,and innovates the audit thinking,by examining the authenticity,legitimacy,efficiency and cost control system of cost and expense expenditure,studies the content and methods of cost and expense internal control audit,and puts forward audit opinions and suggestions,it is of great significance for coal enterprises to promote the concept of cost management and control,improve the level of cost management and control,guard against business risks and reasonably guarantee the value preservation and increment of state-owned assets.