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完善企业内部约束机制是保证铁路经济承包健康发展的有效措施铁路企业自1986年实行大包干以来，为保证大包干的健康发展，在严格要求遵守国家方针政策的基础上，下达了“约法三章”。它是铁路企业在包干中建立和完善内部约束机制的总的指导思想，是进行宏观控制的一个好章法。以前，在财务、计统、劳动工资、物资等部门，均设了专职监察人员，履行各自的监督职能但这只是属于低层次的监督，没有独立性和缺乏综合性。随着全国审计机关的建立，铁路也建立了独立、综合性的经济监督机构——审计部门，开展高层次的监督。尽管如此，经济工作中存
Improving internal restraint mechanism is an effective measure to ensure the healthy development of railway economic contract Since the implementation of the principle of “big contract” in 1986, railway corporations have issued “Three Provisions” on the basis of strict compliance with the national guidelines and policies in order to ensure the healthy development of the contractors. It is the general guideline for railway enterprises to establish and improve the internal restraint mechanism in the contractor and is a good rule for carrying out macro control. In the past, full-time inspectors were set up in the departments of finance, tax control, labor wages and materials and other departments to perform their respective oversight functions. However, this was only a low-level supervision with no independence and lack of comprehensiveness. With the establishment of the national auditing organ, the railway has also established an independent and comprehensive economic supervisory body - the auditing department to carry out high-level supervision. In spite of this, economic work remains