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内控制度是企业经营活动主要内部制度,在保障企业经营行为的合法合规和财务活动的真实可信有着重要不可替代的作用。当前我国煤炭企业财务内控还存在着意识淡薄、审计监督滞后、风险管理制度不健全等弊端,这都增加了我国煤炭企业的财务风险。我们要从强化财务内控管理和监督、加强对会计信息的内部核查以及完善财务风险机制等方面进行着手,加强煤炭企业财务内部控制。
The internal control system is the major internal system of business operations and plays an important and irreplaceable role in guaranteeing the legal compliance of business operations and the authenticity of financial activities. At present, there are still some weaknesses in the financial internal control of China’s coal enterprises, such as the lack of awareness, the lagging audit supervision and the imperfect risk management system, all of which increase the financial risk of the coal enterprises in our country. We should start with strengthening the management and supervision of financial internal control, strengthening the internal verification of accounting information and improving the financial risk mechanism, so as to strengthen the financial internal control over coal enterprises.