煤炭企业已建立了会计内部控制与监督制度,但在实际运行过程中,还存在着一些问题,使会计内部控制落实不到位,监督不力,未能真正发挥控制与监督的作用。本文就煤炭企业会计内部控制与监督的重要性、主要存在问题及应采取的措施等方面进行了论述。 Coal enterprises have set up an internal control and supervision system of accounting. However, there are still some problems in actual operation, which make the implementation of internal control of accounting inadequate, weak supervision and failure to exert the control and supervision. This article discusses the importance of the internal control and supervision of the accounting of coal enterprises, the main problems and the measures to be taken.