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立足煤炭生产经营企业实际,紧密围绕全面风险管理和企业内部控制的管控要素要求,以实现风险管理与内部控制两套体系有机融合、并行运转为目标,从体系建设的设计入手,运用流程管理理论和互设管控接口的方法,对体系建设的主线、载体以及重点环节等进行了有益的探索与实践,明确了煤炭企业风险管控体系建设的方法、路径,实现了内控与风险管理要素的相互渗透和融合,为煤炭企业风控体系建设提供了有益借鉴。
Based on the actual situation of coal production and operation enterprises, closely around the requirements of management and control of overall risk management and internal control of the enterprise, the two systems of risk management and internal control are organically integrated and run in parallel. The goal is to start with the design of system construction and use the theory of process management And the mutual control and control interface approach, the system construction of the main line, carrier and key links and so on have made beneficial exploration and practice, defined the coal enterprise risk management system construction methods and paths to achieve the internal control and risk management elements of mutual penetration And integration, provide a useful reference for the construction of risk control system of coal enterprises.