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煤炭工业是我国的基础产业之一,是国民经济增长的中坚力量。改革开放以来,市场经济的发展迅速,企业间的竞争逐渐加剧,煤炭企业也不例外,在向前发展的过程中,其内部控制暴露出越来越多的问题,如内部管理松弛、控制弱化,会计造假行为严重,财务报告严重失真等,极大地阻碍了企业的健康发展。因此,在如今信息化环境中,建立一个高效的内部会计控制体系,加强和完善内部控制,增强企业的竞争力,对煤炭企业来说至关重要。本文将对煤炭企业内部会计控制中存在的问题进行分析,并针对目前的会计环境提出针对性的对策和建议。
The coal industry is one of China’s basic industries and the backbone of the national economic growth. Since the reform and opening up, the market economy has developed rapidly and the competition among enterprises has been gradually aggravated. The coal enterprises are no exception. As they move forward, their internal controls have exposed more and more problems, such as loose internal management and weakening of control , Serious accounting frauds, serious distortions in financial reports, etc., which greatly hindered the healthy development of enterprises. Therefore, in today’s informational environment, it is very important for coal enterprises to set up an efficient internal accounting control system to strengthen and improve internal control and enhance their competitiveness. This article will analyze the problems existing in the internal accounting control of coal enterprises, and put forward some countermeasures and suggestions according to the current accounting environment.