风险管理视角下宏欣煤炭有限责任公司内部控制探析摘 要资源是国家发展的基础，而煤炭作为这其中的重要组成部分，无论是对人民的生活还是整个社会的发展，都是至关重要的。在我国，煤炭作为主要的能源之一，煤炭行业在我国国民经济发展中有着不可替代的地位。近年来，随着绿色发展理念的推广、我国经济结构的调整、节能技术提升、能源消费结构转变等因素的影响，煤炭产能过剩的问题日益严重。这些问题的出现与绿色能源的运用使得煤炭地位与需求持续下降，煤炭企业的经济效益也受到了严重的挑战。由于煤炭企业面临的经营环境日益复杂，风险在持续增加，因此煤炭企业需要建立科学合理的内部控制体系。关键字：风险管理，宏欣煤炭企业，内部控制Analysis of internal control of hongxin coal co., LTD from the perspective of risk managementAbstractResources are the foundation of national development, and coal, as an important part of this, is of vital importance both to the people's life and to the development of the whole society. In China, coal is one of the main energy sources, and the coal industry has an irreplaceable position in China's national economic development. In recent years, with the concept of green development promotion, the adjustment of the economic structure in China, higher energy saving technology, energy consumption structure change, the influence of such factors as the problem of excess production capacity of coal is becoming more and more serious. The emergence of these problems and the application of green energy have kept the coal status and demand declining, and the economic benefits of coal enterprises have also been seriously challenged. Coal enterprises need to establish a scientific and rational internal control system because the operating environment of coal enterprises is increasingly complex and the risks are increasing continuously.Key words: risk management;coal enterprise; internal control目 录引 言...........
