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铁路行业作为国家的垄断行业在某种程度上掌握着一定的国家经济命脉,同时因其有着支柱产业的特点,受到国家各方的重视。由于铁路企业属国有企业背景的原因,在企业内部管理过程中也呈现出具有“国企特色”的诸多问题。在这些诸多问题中,货币资金的内部控制问题较为突出。本文将以铁路企业货币资金内部控制目标为切入点,着重阐释铁路企业货币资金内控过程中存在的问题,以及加强铁路企业货币资金内部控制的策略。
As a monopoly industry of the country, the railroad industry holds a certain degree of national economic lifelines to a certain extent. At the same time, due to its characteristics of a pillar industry, the railroad industry receives the attention of all countries. Due to the background of the state-owned railway enterprises, the internal management of the enterprise also presents many problems that have the characteristics of “state-owned enterprises.” Among these many problems, the internal control of monetary funds is more prominent. This article will focus on the internal control of the monetary funds of railway enterprises, focusing on the problems existing in the internal control of the monetary funds of the railway enterprises and the strategies to strengthen the internal control of the monetary funds of railway enterprises.