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In recent years, many domestic and foreign enterprises have occurred significant risk events , Sanlu Group , Lehman Brothers , AIG , Bear Stearns and Hong Kong, China Smart Union Group, a major bankruptcy of some large companies and fraud . With the increasing maturity of the market economy and the increase of the degree of openness , \effective risk assessment itself and take appropriate control activities based on risk assessment . Based on this background , the paper seize the internal control system an essential element ----- risk assessment study . Coal as a major source of energy in China , accounting for primary energy production and consumption of the 76 % and 69% , as the country's pillar industries , accounting for long-term dominance of the national economy . With the gradual market-oriented coal industry , coal enterprises on the basis of the raw coal mined , increasingly autonomous management development, and due to its own characteristics of the industry , the risks faced by the concern . This article first study analyzed the Current Theories of coal enterprises internal control and risk assessment ; Secondly, it analyzes the coal internal control impact factors ; Then, on this basis, designed a set of coal enterprises internal control risk assessment index system , the system follow the principle of \Chapter their empirical analysis . Upon examination found that the system can be more objective and comprehensive assessment of the company 's internal control risks and helps company managers to identify the significant risks of its own existence , to find the critical control points for the corresponding risks .
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