结合煤炭企业发展现状,从风险防控的角度出发,构建了煤炭企业内部管控体系的具体流程。介绍了煤炭企业内部管控中存在的问题,分析了建立风险导向型内部管控的目标和原则,以及需要考虑的各方面因素,并提出了建立风险导向的煤炭企业内部管控流程的整体思路。 Combined with the current situation of coal enterprise development, from the perspective of risk prevention and control, the specific process of internal control system of coal enterprise is established. The problems existing in the internal control of coal enterprises were introduced. The goals and principles of establishing risk - oriented internal controls and the various factors to be considered were analyzed. The whole idea of ​​establishing the risk - oriented internal control process of coal enterprises was put forward.