煤炭企业财务报告内部控制研究——以山西汾西矿业新裕煤矿有限责任公司为例  

Study on Internal Control of Financial Report of Coal Enterprise——Based on Xinyu Mine Company Ltd. of Shanxi Fenxi Mining Group as Case

作　　者：朱文双[1] 

机构地区：[1]山东工商学院会计学院,山东烟台264005

出　　处：《煤炭经济研究》2013年第6期47-50,共4页Coal Economic Research

摘　　要：文章探讨了煤炭企业财务报告内部控制的重要性,并以山西汾西矿业新裕煤矿有限责任公司为例,分析了该公司财务报告内部控制存在的问题,并对导致新裕煤矿财务报告内部控制问题进行了深入研究,提出针对新裕煤矿财务报告内部控制问题的对策和建议。The paper explored the importance of the internal control for the financial report of the coal enterprise. Based on Xinyu Mine Company Limited of Shanxi Fenxi Mining Group as a case, the paper analysis the problems existed in the inter- nal control of the financial report. A deep study was conducted on the internal control problems of the Xinyu Mine financial report and the countermeasures and proposals were provided on the internal control problems of the Xinyu Mine financial re- port.

关 键 词：财务报告 内部控制 煤炭企业 

分 类 号：F406.72[经济管理—产业经济]