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煤炭工业作为基础性的产业,在我国的经济发展中占据着重要的地位。在金融危机的影响下,我国煤炭企业面临着越来越严峻的形势,其内部控制管理中也逐渐暴露出一些问题,对煤炭企业的发展造成了严重的阻碍。对于煤炭企业来说,建立并完善内部会计控制体系将成为促进企业发展的重要途径。本文针对煤炭企业内部会计控制存在的问题进行了分析,并提出了企业内部会计控制体系的构建的策略,以供相关人员参考。
As a basic industry, the coal industry occupies an important position in the economic development of our country. Under the influence of the financial crisis, the coal enterprises in our country are facing more and more serious situation. Some problems have gradually exposed in the internal control and management, which has caused serious impediments to the development of coal enterprises. For the coal enterprises, establishing and improving the internal accounting control system will become an important way to promote the development of enterprises. This paper analyzes the problems existing in the internal accounting control of coal enterprises and puts forward the strategy of constructing the internal accounting control system of the enterprises for the reference of relevant personnel.