煤炭在我国一次能源消费中占有70%以上的比重,虽然“十二五规划”明确要降低化石类能源在我国能源消费中的比重,但仍然在65%以上,所以从长期来看煤炭仍然是我国能源消费的主体构成,因此煤炭企业的发展关系到我国整体经济的发展。现代的企业经营,内部控制是至为重要的一个因素,良好的内部控制不但能使企业规避风险,还能使企业在复杂多变的经营环境中抓住机遇,做出最有利的决策,使企业在与其他企业的竞争中胜出,最终达到企业的战略目标。因此,建立健全煤炭企业内部控制就尤为重要。 Coal accounts for more than 70% of the primary energy consumption in China. Although the 12th Five-Year Plan explicitly reduces the proportion of fossil energy sources in China’s energy consumption, it is still above 65%. Therefore, in the long run, coal It is still the main body of China’s energy consumption. Therefore, the development of coal enterprises is related to the development of our country’s overall economy. Modern enterprise management and internal control are the most important factors. Good internal control not only can make enterprises avoid risks, but also enable enterprises to seize the opportunities and make the most favorable decisions in the complex and volatile business environment. Enterprises in the competition with other companies to win, and ultimately achieve the strategic goal of the enterprise. Therefore, to establish and improve the internal control of coal enterprises is particularly important.