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在市场竞争日趋激烈的当今社会,企业要生存、发展已离不开内部会计控制。内部会计控制成为企业很重要的工作。只有通过建立现代企业制度,才能完善企业内部会计控制制度,建立合理高效的企业财务管理制度,只有这样才能整合人力、财力等诸多企业资本,真正实现我国煤炭企业经营方式的根本改变。本文首先分析了内部会计控制在现代企业中的作用和重要性,其次,从根据现代企业制度的要求,完善煤炭企业内部会计控制机构;根据现代企业制度的要求,加强煤炭企业筹资与融资的内部会计控制;根据现代企业制度的要求,加强煤炭企业内部牵制制度;根据现代企业制度的要求,煤炭企业对发生的各项经济业务应当建立严格的授权审批制度;用信息化平台,健全企业内部会计控制监督平台等方面,就现代企业制度下如何加强煤炭企业内部会计控制进行了深入的探讨,具有一定的参考价值。
In the increasingly fierce market competition in today’s society, enterprises have to survive, the development has been inseparable from the internal accounting controls. Internal accounting control has become a very important business. Only by establishing a modern enterprise system can we improve our internal accounting control system and establish a reasonable and efficient enterprise financial management system. Only in this way can we integrate many human resources such as human resources and financial resources to truly realize the fundamental changes in the management mode of our coal enterprises. This paper first analyzes the role and importance of internal accounting control in modern enterprises, and secondly, perfects the internal accounting control institutions of coal enterprises according to the requirements of modern enterprise system. According to the requirement of modern enterprise system, it strengthens the internal financing and financing of coal enterprises Accounting control; according to the requirements of modern enterprise system, strengthen the internal control system of coal enterprises; according to the requirements of modern enterprise system, coal enterprises should establish strict authorization examination and approval system for all economic activities that occur; use information platform to improve the internal accounting Control and supervision platform and other aspects of the modern enterprise system how to strengthen the internal accounting control of coal enterprises conducted in-depth discussions, with some reference value.