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成本控制是内部控制的核心内容之一。本文详细介绍了煤炭企业内部控制的现状,通过分析内部控制在成本管理中的重要作用,了解建立健全内部控制体系的必要性。
Cost control is one of the core contents of internal control. This paper introduces the status quo of internal control of coal enterprises in detail, and through the analysis of the important role of internal control in cost management, understands the necessity of establishing and perfecting the internal control system.