本文结合理论实践,在简要分析我国煤炭销售企业发展中所面临风险的基础上,提出煤炭销售企业完善内控制度的重要性。并探讨煤炭销售企业基于风险控制的内控制度完善的主要途径,深入明确了良好的内控制度是降低企业财务风险、确保企业健康稳定发展的关键,希望本次研究能够对提高我国煤炭企业风险管理水平带来些许帮助。 Based on the theoretical analysis and the brief analysis of the risks in the development of coal sales enterprises in our country, this paper puts forward the importance of improving the internal control system of coal sales enterprises. And explores the main ways for the coal sales enterprise to improve its internal control system based on risk control. It further clarifies that a good internal control system is the key to reducing the financial risk of the enterprise and ensuring the healthy and stable development of the enterprise. It is hoped that this study can improve the risk management level of China’s coal enterprises Bring a little help