本文结合实践经验分析了影响内部控制有效性的主要因素,包括内控环境因素,内控制度执行力度因素及运输收入的规范化管理因素;同时探讨了提高铁路运输企业内部控制有效性的措施,包括优化内控环境氛围,保障内控工作的有效开展;建设完善的绩效考评体系,强化内控工作的执行力度;规范化管理运输收入,理顺利益关系。 This paper analyzes the main factors that affect the effectiveness of internal control, including the internal control factors, the implementation of the internal control system and the standardized management of transportation revenue. In the meantime, the measures to improve the effectiveness of internal control of railway transport enterprises are discussed, including optimizing internal control Environment and security to effectively carry out internal control work; build a sound performance appraisal system to strengthen the implementation of internal control efforts; standardize the management of transport revenue, streamline relations of interest.