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随着煤炭企业改革的进一步推进,财务风险防范成为煤炭企业所面临的重要问题。目前,煤炭企业财务风险及管理现状堪忧,以内部控制为基础增强财务风险管理能力成为企业财务风险管理的重要举措。因此,应以构建现代企业内部控制制度为契机,根据各种原则,强化财务风险的事前、事中与事后管理。
With the further promotion of the reform of coal enterprises, the prevention of financial risks has become an important issue for coal enterprises. At present, the financial risks and management status of the coal enterprises are worrisome. Enhancing the ability of financial risk management based on internal control has become an important measure of the enterprise’s financial risk management. Therefore, taking the opportunity of constructing the modern enterprise internal control system as an opportunity, we should strengthen the prior, incident and ex post facto management of financial risk according to various principles.