供给侧改革背景下煤炭企业内部控制分析  

Analysis of Internal Control of Coal Enterprises under Background of Supply Side Reform

作　　者：俞静[1] 关海燕 YU Jing;GUAN Hai-yan(Business School,Hohai University,Nanjing 211100,China)

机构地区：[1]河海大学商学院,南京211100

出　　处：《煤炭技术》2018年第9期385-387,共3页Coal Technology

基　　金：国家社会科学基金项目(16BGL211)

摘　　要：针对煤炭企业存在的产能过剩问题,国家大力推行供给侧改革,并已经取得了一定成效。在煤炭行业情势转好的形式下,煤炭企业更应该重视企业内部控制,减轻企业内部负担,提高企业经营效率。于是,研究煤炭企业内部控制中存在的一些问题,探究这些问题的成因,相应地做出解决措施,可以促使煤炭企业的内部控制制度更加完善,有助于企业更好地发展。In view of the problem of overcapacity in coal enterprises,the state vigorously promotes the supply side reform, and has achieved certain results. In the form of coal industry situation,coal enterprises should pay more attention to the internal control of enterprises,reduce the internal burden of enterprises and improve the efficiency of enterprise management. Therefore,should study some problems in the internal control of coal enterprises,explore the causes of these problems,and make corresponding solutions,which will further improve the internal control system of coal enterprises and contribute to the better development of enterprises.

关 键 词：煤炭企业 产能过剩 内部控制 经营效率 

分 类 号：F273[经济管理—企业管理]