当前的社会背景下,我国的经济取得了飞速的发展,行业间的竞争不断的加剧,煤炭等国有企业生存成本加大,发展情况不容乐观。在这种情况下,煤炭企业财务内部控制的发挥,就必须完善自身的会计控制内容,加强企业自身的财务监督管理手段,制止欺诈行为,以确保资产的安全发挥重要作用。所以,提高煤矿企业财务内部控制工作的水平就成为了重点。本文从煤炭企业财务内部控制的重要意义以及提高措施等问题进行了阐述。 Under the current social background, China’s economy has achieved rapid development, competition among industries has been continuously intensified, and the cost of living for such state-owned enterprises as coal has increased. The development situation is not optimistic. Under such circumstances, the internal control of financial enterprises in coal enterprises must improve their own accounting controls, strengthen their own financial supervision and management tools to stop fraud and ensure the safety of assets play an important role. Therefore, improving the level of financial internal control of coal mining enterprises has become the focus. This article elaborates the important meaning of financial internal control of coal enterprises and measures to improve such issues.