我国矿业企业在当前的发展情形下,强化企业的内控制度是企业管理工作中的重点内容。本文将从矿业企业的内控观念、环境管控、内部审计、内部控制信息的披露等问题着手,讨论在现代企业治理机制下的内部控制制度存在的问题和解决问题的办法。 In the current development situation of China’s mining enterprises, strengthening the internal control system of enterprises is the key content in the management of enterprises. This article will start from the internal control concept of mining enterprises, environmental control, internal audit, disclosure of internal control information and other issues to discuss the problems existing in the internal control system under modern corporate governance mechanism and ways to solve the problems.