论文部分内容阅读
文章首先介绍了煤炭企业内部控制的重要性,然后分析了煤炭企业内部控制的现状和存在的问题,最后提出煤炭企业基于ERM框架完善内部控制的建议。
The article first introduces the importance of internal control of coal enterprises, and then analyzes the status quo and existing problems of internal control of coal enterprises. Finally, it puts forward the suggestion of coal enterprises to improve internal control based on ERM framework.