本文从财务监察应达工作目的、本质作用、工作程序等进行了剖析,进而对当前铁路企业单位财务监察工作中普遍存在的问题进行了论述,并提出了相应的解决对策,建立健全制约机制,完善单位财务监管体系,着力探讨财务监察工作在铁路企业经营活动中作用,旨在推动铁路企业单位财务管理的改革与发展。 This article analyzes the purpose, essential function, work procedure and so on of the financial supervision should reach the work, discussed the ubiquitous problems in the current financial supervision work of the railway enterprise unit, and put forward corresponding solutions, establish and perfect the restriction mechanism, We will improve the unit’s financial supervision system and focus on the role of financial supervision in the operation of railway enterprises with a view to promoting the reform and development of the financial management of railway enterprises.