随着我国现代科技的发展与各种生产技术的不断进步,各行各业的生产与发展都得到了较大提升。我国煤炭企业也不例外,在不断的技术革新中得到了长足的发展。但是,在发展的过程中我国煤炭企业中遗留已久的内部控制问题越来越明显。本文将就目前我国煤炭企业内部控制必要性及现状进行分析,并提出了相应的完善措施。 With the development of modern science and technology in our country and the continuous improvement of various production technologies, the production and development of all walks of life have been greatly improved. China’s coal industry is no exception, in the continuous technological innovation has been considerable development. However, in the process of development, the long-standing internal control problems in China’s coal enterprises are becoming more and more obvious. This article will analyze the necessity and current situation of the internal control of coal enterprises in our country and put forward the corresponding improvement measures.