目前,国内外煤炭市场的竞争日益呈现激烈化的趋势,因此,加大煤炭工程施工企业的内部会计控制已是煤炭工程施工企业在市场竞争中生存致胜的关键问题。本文在简要分析了煤炭工程施工企业内部会计控制的现状及存在的问题的基础上,详细探讨了加强煤炭工程施工企业内部控制的一些具体措施。 At present, the competition in coal market both at home and abroad is becoming more and more intense. Therefore, increasing the internal accounting control of coal construction enterprises is the key issue for coal construction enterprises to survive in the market competition. Based on the brief analysis of the status quo and existing problems of internal accounting control in coal engineering construction enterprises, this paper discusses in detail some concrete measures to strengthen the internal control of coal engineering construction enterprises.