On the coal within the enterprise network control system construction _ Papers

Paper Net: Abstract: hit the internal control system to all aspects of business in the market economy system, the full liberalization of the coal market gradually, making coal companies to explore more actively to reduce consumption, reduce risk, improve quality, optimize the management of effective way, and more energy bets in the internal control system and management.

Keywords: Coal internal control system management
First, the concept of the internal control system
Internal control refers to a unit at all levels of management, in order to protect its economic resources, security, integrity, financial and accounting information to ensure accurate and reliable, the coordination of economic behavior, control of economic activity, the use of units within the division of responsibilities of mutual restraint, mutual link between the formation of a series of control function methods, practices, procedures, and be standardized, systematic, making a tight, more complete system.

Coal enterprises as China's energy industry and socio-economic development of basic industries, and its internal control system of the entire organization is an integral part of the internal control of coal, the coal companies is a means of manipulating the characteristics of control, it is for coal companies system construction and traditional management theory, is the penetration of the coal enterprises in mining, excavation, machinery, transportation, communication, supply sales, market research and other aspects of the specific details of the management process, which consists of a series of specific functions and methods of control, procedures, practices, procedures form, set national legal system, internal regulations, business practices and measures, control methods, the implementation process and specific procedures for one, is a standardized, systematic, tight of a complete system, full of relying on , the process of coordination and control play a role, so that all internal control measures to the letter, and ultimately ensure the safety of coal enterprises, production and management, and logistics and many other goals.

Second, the current status of internal control of coal
In recent years, coal companies to strengthen management and control concept has been continuously improving the corporate governance structure, in internal control made no small progress, but there are still many deficiencies.

(A) the corporate governance structure is not perfect
In the past, the economic impact of long-term plan, China's coal enterprises restructuring process, due to the dominance of state-owned shares is serious. Although the establishment of a coal system and within the board of directors, supervisors, team general manager hired, but in practical work, a serious weakening of the role of board monitoring, coal system should set a number of agencies did not play its due role in the actual operation of institutions useless. Part of the coal business or simply not set, the system only has a modern coal coal system shell, but not really a fundamental form of corporate governance structure, there is no clear definition of the board of directors, audit committee and management rights and responsibilities, decision-making and management the right to cross-agency, the responsibility is unknown, it is difficult to form an effective checks and balances.

(B) internal control mechanisms are inadequate
In order to ensure implementation of its directives is to perform, most of the coal company to develop a variety of measures and procedures, including general authorization and approval, segregation of duties, design and use of appropriate credentials, appropriate security measures, independent inspection and evaluation, but in the organization organizations to control, authority to authorize the control, budget control, risk control, reporting systems control many important areas, has not really formed separated from each other, interrelated, mutual restraint, mutual supervision of internal control mechanisms; major investment, asset disposal and other decision-making process there is a large subjective and arbitrary. For example, in the long-term investment, blind haste, poor decisions, vote regardless of common occurrences; in physical assets, poor management, theft, destruction, Huagongweisi, losses are serious.

(C) the corporate level, too, is unclear
A good information system should ensure that everyone in the organization clearly understand the specific duties undertaken in the coal within the system, from the group head to the lowest level of the coal system, and some as many as five or six levels, so who can control, regardless of anyone they can, after a problem is often finding a responsibility to each other, blame each other, eventually dropped, can not be held responsible because of too many layers, the span is too large, so get out of hand, so that a large number of investment funds difficult to control, to cause the loss of state assets.

(Four different scientific assessment, rewards and punishments can not correspond to
Group head office manager of a subsidiary, its wholly-owned subsidiary of the director's performance appraisal, but also the lack of a more scientific and reasonable evaluation index system. Not prone to award punishment, not responsible for the problem does not correspond; prone individuals stressed the role of profit, loss, stressed that the objective reasons of the phenomenon.

(E for information and not enough attention to the role of people
Knowledge economy, information becomes very important. And as recipients of information, delivery and users are more important. But at this stage, the majority of the coal companies paid insufficient attention to the people, do not establish a staff-oriented concept of internal control, internal control did not translate into people's unconscious behavior conscious operation. Did not allow each employee to become directly involved in internal control and the direct beneficiaries.

Third, coal, construction of internal control
June 28, 2008 by the Ministry of Finance, the Commission, the Audit Commission, CBRC, CIRC jointly developed <<Internal Control specification>> by the, and from July 1, 2009 shall come into force which regulate the strengthening of and norms of internal control, improve business management and risk prevention, and promote sustainable development, safeguard the socialist market economic order and social public interests play a guiding role.

As a national basic industries of coal enterprises have been dominant in the national economy.'s WTO accession, the coal companies to open up more channels to meet the needs of the market, the international financial crisis, efforts to explore more of the coal companies to reduce consumption, reduce risk, improve quality optimize the management, effective way to go through multiple confirmation, to strengthen internal control and internal control system and management, as control, command, guidance an important economic activity in the coal business management tool.

(An effective conversion mechanism, straighten out the system
Establish a sound corporate governance structure, which is the effective implementation of internal control regime. In accordance with group headquarters (the parent) the functions of the perfect structure, the formation of the shareholders, board of directors, supervisors, managers carry out their duties, the bear its responsibilities, the structure of an effective system of checks and balances. Group Corporation and its wholly-owned and controlled subsidiaries, and its wholly owned subsidiaries, holding companies, forming a link to the capital for the investor system, has been Group Company has the investment company (or enterprise) on behalf of the appointment and removal of property rights, a major investment decision-making power, the power to approve the financial budget, income distribution, economic responsibility audit and internal audit commissioned by the right of the right in the basis to rationalize the system, according to "have The Dos and Don'ts "principle, requiring a subsidiary to further increase corporate restructuring, the restructuring efforts to reduce layers of management to address the corporate level, too, engage in the management of genius is too small, the total registered capital of less than real capital, easy loss of state assets, and debts, many people and so on, true conversion operation according to the needs of the market mechanism. Links to free download http://www.hi138.com (two according to the scientific, legality , operational principles, to establish a sound internal control system
According to the separation of incompatible duties and incompatible functions of the separate requirements of the internal control system, establish a sound internal control system to form a group within the Corporation, a subsidiary within the system of internal control systems and internal accounting supervision system for the ensure that the accounting information is true and complete, to ensure smooth circulation management system to achieve the Group Company's strategic goals.

(C firmly establish full of the whole process, the concept of comprehensive internal controls, internal controls so that the coal company to infiltrate all aspects of corporate behavior, and then upgraded to a unique corporate culture oriented to firmly establish the concept of internal control staff, the coal company's internal control, to truly become self-conscious behavior of each employee, so that every employee can become a direct participant in the internal control and beneficiaries the same time, start from the basic link to every process, every process is as a platform for internal controls and processes, large coal sales, procurement, mining, excavation, open, machines, transport, communication and other sectors, small office supplies, logistical support, all included in the scope of internal control.

(D to strengthen cost control
Coal mining enterprises as a basis for energy production-oriented enterprises, the impact of the traditional management methods, cost control a single, simple means of control, mainly to extensive management, materials, equipment and other serious waste. Implement the internal control system can change the business management from extensive , experience management to the digital management, meticulous management to change the way the cost of enhanced process control, enhanced cost control.

(E) improving risk control mechanisms
According to the characteristics of the coal companies own, develop appropriate enterprise risk management system, the systematic risk assessment by risk assessment identifying all the important coal enterprise business processes, improve important business processes coal enterprises risk databases, to establish a scientific risk assessment system By using a variety of risk analysis techniques to identify business risk point, a comprehensive risk control points and take the appropriate ways to reduce risks, according to the coal company's own production and management features, a high probability of occurrence, impact range, resulting in loss serious risks are: diversification of risk, safety risk, supply chain risk, should focus on strengthening these aspects of risk control.

(F sound system of internal accounting control system, build efficient financial risk mechanism
Sound system of internal accounting control system is the core of effective implementation of accounting control content is the main form of accounting control system controls the accounting system by the control object control system may include: monetary funds control system, physical asset control system, control system of foreign investment , project control systems, procurement and payment control system, sales and receivables control system, cost control system, control system of financing, guarantee service control system.

Financial risk to build efficient mechanism to strengthen the financial risk of pre-, during, after control corporate decision-making when financing programs, we must consider the interests, but also take into account the risks. Financial risks through qualitative and quantitative analysis, development of flexible management measures to ensure that accidents can effectively respond. To establish a sound corporate financial early warning system of coal by the enterprise's financial statements and related management data analysis, the use of timely financial data and corresponding data-based management, the coal companies are facing dangerous situations in advance inform business operators, and by analyzing the reasons for financial crises and financial management system to hide the problems, propose effective measures to solve the problem, while coal Enterprises should establish risk prevention awareness, establish and improve relevant systems to the financial early warning system with the effective operation in order to give full play to the advantage of operating debt, the coal companies to minimize financial risk and achieve financial results to maximize the coal business.

(Seven coal companies to strengthen risk management financing, efforts to defuse the risk of financing
The size of corporate debt depends not only on production and business development for capital needs, but also by investment constraints on debt capacity and therefore should maintain a reasonable scale of debt, debt structure optimization, rational use of funds, to avoid the financial risk when the financial profit greater than the interest rates, borrowing is appropriate to adjust growth period, if financial profit is less than or equal to the interest rate should be appropriate to reduce the size of liabilities. To maintain a reasonable debt structure, different combinations will give corporate debt financing costs, risks and rewards have different effects, it is necessary for the short, medium and long-term debt to maintain a reasonable ratio in much the same size of the case debt, liquid assets greater proportion of fixed assets, current assets, especially in the more liquid assets ratio high, the stronger corporate solvency. Master these features, the coal companies can find the actual situation of the enterprise's production and management structure of funds used, and the resulting best value for money.

(Eight sound audit mechanism
Coal internal control audit is an important part, but also monitor other aspects of internal controls key areas, so we must improve the audit mechanism, improve the status of internal audit, to ensure its authority and independence of internal audit work should mainly responsibilities to the production of coal, operation and daily management to analyze, evaluate and make management recommendations up.

The coal industry is a high risk, low concentration, the market highly competitive industry, so the coal companies are required at different levels of internal control to establish a sound internal control system of coal for coal companies to provide sustained and healthy development of a strong protection , is the only way to increase economic efficiency of coal enterprises. Links to free download http://www.hi138.com