煤炭企业内部审计的研究.doc

煤炭企业内部审计研究 中文摘要：低碳经济时代，煤矿工业面临着新的挑战和机遇。而煤炭企业内部审计制度自建立以来，内部审计机构状态一直很不稳定，不够规范。人们对企业内部审计工作有错误的认识，一是认为内部审计可有可无，二是认为内部审计只是形式，个别煤炭企业存在未设立审计机构或专职审计人员，或者是内审工作由其他部门监管等现象，三是认为内部审计就是管死自己，认为设立了内审机构的企业就不自由，各种制度、规定约束了企业的经营。这些都反映了煤炭企业中内部审计工作的现状。随着经济体制改革的不断深入，内部审计的发展进人了一个特殊的历史时期。如不及时加以研究，采取措施，内部审计良好的发展势头将受到严重影响。 本文首先探讨了内部审计在煤炭企业中的重要地位，集中分析了煤炭企业内部审计的现状及存在的主要问题。例如：内部审计职能问题，独立性问题，审计范围的问题，内部审计报告质量问题及审计方式问题。重点讨论了煤炭企业如何解决内部审计中存在的问题，并提出了如何解决煤炭企业的内部审计中存在的问题的方法。最后得出重要结论，即不断地加强对内部审计的重视和提升自身的专业素质才是煤炭企业内部审计完善和进步的关键。文章在最后引用西山煤电案例，提出加强内部审计的具体的集团内部措施。 关键词：煤炭企业 内部审计 问题 措施 Abstract: Low-carbon economy, the coal industry is facing new challenges and opportunities. The internal audit system of coal enterprises since its establishment, internal audit has been the root unstable state, not up to standard. Internal audit people have a wrong understanding of, first, that the internal audit is dispensable, and second, that the only form of internal audit, there is no individual coal companies have an audit body or full-time auditors, internal audit or by other departments supervision and so on. The third is that the internal audit is to control their own death, that the establishment of the internal audit agency is not free enterprise, the various systems, provides the enterprise management constraints. These reflect the coal enterprises in the status of internal audit work. With the deepening of economic reform, development of internal audit into a special historical period. If not to study and take measures to good momentum of development of internal audit will be seriously affected. This paper discusses the internal audit in the special status of the coal enterprises, focused on analyzing the internal audit of the status of the coal and the main problem. For example: the internal audit functions, the independence of the audit scope of the quality of internal audit reports and audit modalities. Focused on how to solve the coal business problems of internal audit, and the question of how to solv