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煤炭是我国重要能源之一,煤炭企业的内部控制是否有效,对于煤炭企业的发展以及煤矿建设的顺利进行都有着重要的意义。煤矿生产是我国经济建设的重要组成部分,其基建期间是一个跨期长,安全要求高的复杂过程。其监管、资金、营运等方面易出现问题。本文重点着眼于煤矿基建期,结合煤炭企业煤矿基建期的实际情况,对煤矿基建期的问题进行分析,并基于COSO-ERM框架对其提出解决措施,以期对煤矿基建期的问题改进提供参考。
Coal is one of the important energy sources in China. Whether the internal control of coal enterprises is effective or not is of great significance to the development of coal enterprises and the smooth progress of coal mine construction. Coal mine production is an important part of China’s economic construction. During its infrastructure construction, it is a complicated process with long-term requirements and high safety requirements. Its regulatory, financial, operational and other issues prone to. This paper focuses on the construction period of coal mines. Based on the actual situation of the coal mines during the construction period, this paper analyzes the problems of the coal mines during their infancy, and proposes solutions to them based on COSO-ERM framework in order to provide reference for the improvement of coal mines during the construction period.