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随着我国社会主义市场经济体制的建立,财政部根据市场经济发展的需求颁布了《企业会计准则》并会同证监会、审计署、银监会、保监会联合下发了《企业内部控制配套指引》,为企业进行良好的内部控制和管理,起到积极的重要作用。本文从实务的角度分析在《企业内部控制规范》框架下,铁路运输企业收入管理的内部控制路径及方法,印证对收入的内部控制是连接铁路运输企业战略控制与作业控制的桥梁,若不能对收入有效的管控,企业战略目标就无法实现。
With the establishment of China’s socialist market economic system, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises” according to the needs of the development of the market economy and jointly issued the “Guidelines for Enterprise Internal Control” with the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission. Enterprises have a good internal control and management, play a positive and important role. This paper analyzes the internal control ways and methods of revenue management of railway transportation enterprises under the framework of “the standard of enterprise internal control” from a practical point of view, confirming that the internal control over income is a bridge connecting strategic control and job control of railway transportation enterprises. Effective revenue control, corporate strategy can not be achieved.