安全事故的发生一直是困扰我国煤炭企业发展的重要问题。相关数据表明，导致煤炭企业发生各类事故的主要因素是矿工的不安全行为。其通常表现为影响范围广、易复发、难控制，不易得到根本解决。因此，我国煤炭企业中对矿工不安全行为的治理己经成为一项亟待解决的问题。工作场所出现不安全行为会严重影响煤炭企业或组织的利益，应该引起煤炭企业管理者高度的重视。本文旨在运用内部控制相关理论，分析并论证矿工不安全行为内控点，进而为煤炭企业安全生产管理提供新思路和新方法。 首先是对矿工不安全行为内控点进行识别并提出假设。通过对企业内部控制理论的深入研究，以企业内部控制五要素作为切入点并基于扎根理论设计出研究所需的访谈，对S煤炭企业多名员工进行深度访谈，再将访谈过程进行编码处理，构建矿工不安全行为内控点概念模型并提出本文的研究假设。其次是对矿工不安全行为内控点假设的论证。通过梳理相关文献并参考调查问卷编制原则，设计出研究所需的问卷，对S煤炭企业工作人员发放问卷得到研究样本。对样本进行信效度检测和相关性检验以确保质量，再通过回归分析来检验所提出的研究假设。最后基于矿工不安全行为内控点并结合我国企业内部控制五要素，为S煤炭企业内部控制提出相关建议。 主要研究成果如下：第一，基于我国企业内部控制五要素的构成及含义，得出寻找矿工不安全行为内控点的维度；第二，通过运用扎根理论，初步识别出矿工不安全行为有五个内控点，分别是：团队建设、风险感知、沟通渠道、安全监督、安全管理；第三，应用因子分析法构建矿工不安全行为内控点测度模型，并通过实证研究表明所建立的测度模型具有良好的信效度；第四，通过SPSS21.0对矿工不安全行为及其内控点的调查样本数据进行线性回归验证，证实了内控点与不安全行为之间的相关关系；第五，通过研究矿工不安全行为内控点，为S煤炭企业内部控制提供提建议。

The occurrence of security incidents has always been an important problem in the development of coal enterprises in China. The relevant data show that the main factor leading to various accidents in coal enterprises is miners’ unsafe behavior, which is usually manifested as the wide range of impact, easy recurrence, the difficulty in control, and the failure to get a fundamental solution easily. Therefore, the governance of coal miners’ unsafe behavior in Chinese coal enterprises has become an urgent problem to be solved. Unsafe behavior occurred in the workplace will seriously affect the interests of cola enterprises or organizations, and should be paid high attention of managers in coal enterprises. This article aims to analyze and demonstrate the interior controlling points of miners’ unsafe behavior by making use of internal control-related theories, so as to further provide new ideas and new methods for safe production management of coal enterprises. First of all, the interior controlling points of miners’ unsafe behavior are identified and the research hypothesis is put forward. Through the in-depth study of the corporate internal control theory, with five elements of corporate internal control as the starting point, the interviews required for the study are designed based on the grounded theory to conduct in-depth interviews to several employees of S coal enterprise, and then the interview process is coded to construct a concept model for the interior controlling points of miners’ unsafe behavior, and the research hypothesis of this paper is put forward. Secondly, the hypothesis of the interior controlling points of miners’ unsafe behavior is demonstrated. By sorting out the relevant literature and referring to the principles of questionnaire preparation, the questionnaire required for the study is designed and then sent to the employees of S coal enterprises to obtain the research sample. The reliability and validity test and correlation test are carried out to ensure the quality of the samples, and then the regression analysis is used to test the proposed research hypothesis. Finally, based on the interior controlling points of miners’ unsafe behavior and combined with the five elements of internal control of enterprises in China, some suggestions are put forward for internal control of S coal enterprises. The main research results are as follows: first, based on the composition and meaning of the five elements of internal control of Chinese enterprises, the dimensions to find out the interior controlling points of miners’ unsafe behavior are obtained; second, through the use of grounded theory, five interior controlling points of miners’ unsafe behavior are identified preliminarily, including team building, risk perception, communication channels, safety supervision and safety management; third, the factor analysis method is adopted to construct the measurement model for the interior controlling points of miners’ unsafe behavior, and it is indicated through the empirical study that the measurement model established has good reliability and validity; fourth, a linear regression verification is conducted to the sample data of miners’ unsafe behavior and the interior controlling points through SPSS21.0, which confirms the correlation between interior controlling points and unsafe behavior; fifth, suggestions are provided to the internal control of S coal enterprise through the study on the interior controlling points of miners’ unsafe behavior.