铁路企业的发展受到国家的广泛重视,然而,在铁路企业实际发展过程中,还存在较多经济责任审计问题,难以提升铁路企业的经济效益,甚至会使其面临一些经济损失。因此,铁路企业必须制定完善的经济责任审计制度,创新经济责任审计工作方式,逐渐优化企业的经济责任审计体系,为其后续发展奠定坚实基础。 However, in the actual development of railway enterprises, there still exist many problems of audit of economic responsibility, so it is difficult to enhance the economic benefits of railway enterprises and even face some economic losses. Therefore, the railway enterprises must formulate a sound system for auditing economic responsibility, innovate the economic responsibility auditing methods, and gradually optimize the auditing system of economic responsibility for enterprises, laying a solid foundation for their follow-up development.