摘要
煤炭企业内部控制和社会责任,是理论界和煤炭经营界研究的热点问题,是煤炭企业提升细化管理水平、实现可持续发展的重要手段。在五要素内部控制制度框架下,内部控制环境处于基础地位,影响制约着其他要素作用的发挥,是内部控制目标能否实现的重要前提。本文结合煤炭企业的特点,从煤炭企业社会责任角度出发,构建了基于社会责任的煤炭企业内部控制环境体系框架。
The internal control and social responsibility of coal enterprises are the hotspot problems for the theory circle and the coal enterprises manage. And it is important to improve delicacy management level and realize sustainable development. In the five elements internal control system frame, the internal control environmental is the foundation. And it is the important prerequisite to the object realize of internal control. Furthermore it constraint the other elements of internal control. Based on the characteristics of coal enterprises, the paper researched on the coal enterprises internal control environmental system frame based on social responsibility from the view of social responsibility.
出处
《中国矿业》
北大核心
2011年第2期36-38,42,共4页
China Mining Magazine
基金
中央高校基本科研业务费专项资金资助
关键词
煤炭企业
社会责任
内部控制环境
体系框架
coal enterprises
social responsibility
internal control environmental
system frame
