随着人们对企业财会控制的认识越来越深,提高煤炭企业的内部财会控制水平显得非常重要,旨在提高煤炭企业的经营效益。当然,在新时代的背景下,煤炭企业还肩负着一定的社会责任,因而提高其内部财会控制还是一种社会使命。但是,由于煤炭企业的内部财会控制过程是一个动态化的,同时影响其内部财会控制质量的因素很多,不可避免地会带来一些问题,从而抑制了煤炭企业的正常发展。 As people become more and more aware of corporate accounting control, it is very important to improve the level of internal accounting control in coal enterprises so as to improve the operating efficiency of coal enterprises. Of course, under the background of the new era, the coal enterprises also shoulder certain social responsibilities. Therefore, it is still a social mission to improve their internal financial control. However, since the internal accounting control process of coal enterprises is a dynamic one, many factors affecting the quality of its internal accounting control will inevitably bring about some problems, thus inhibiting the normal development of coal enterprises.