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随着我国煤炭企业改革重组步伐的加快,在更为开放、更为透明以及更为剧烈的市场竞争环境下,如何提高国有煤炭企业防范与化解财务、经营风险的能力以保障其经营目标的有效实现,就成为我国能源行业尤其是煤炭企业面临的一个重要课题,而建立煤炭企业内部控制机制又是解决这一问题的关键所在。今后一段时间,需要煤炭企业重视并加以强化,逐步实现内部控制制度的完善与实施优化的双重结合,充分发挥内部控制的作用,提高经济效益,最终实现企业价值最大化的目标。
With the acceleration of reform and reorganization of coal enterprises in our country, how to enhance the ability of state-owned coal enterprises in preventing and resolving financial and operational risks in order to protect their business objectives in a more open, more transparent and more competitive market environment? To achieve this, it has become an important issue for China’s energy industry, especially for coal enterprises. Establishing a coal enterprise internal control mechanism is the key to solving this problem. In the coming period, the coal enterprises will need to pay attention to and strengthen them. The dual combination of the improvement of the internal control system and the optimization of the implementation of the internal control system will be gradually realized. The goal of maximizing the value of the enterprise should be achieved by giving full play to the role of internal control, increasing economic efficiency and ultimately realizing the value of the enterprise.