Design of coal enterprises internal control environmental system frame based on social responsibility

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.