内部控制作为一种先进的组织管理制度,已经成为企业管理的一个重要组成部分。铁路企业要想在目趋复杂的环境中发展,提高经营管理水平和风险防范能力,就要结合《企业内部控制基本规范》及《配套指引》制定适应自身实际的内部控制制度,紧紧抓住价值管理这个中心,借助高速发展的信息技术,建立和运用价值创造型的内部控制系统,发挥内部控制价值创造的功能,促进企业价值增值最大化目标的实现。 As an advanced organization and management system, internal control has become an important part of business management. In order to develop in a complex environment and enhance the management level and risk prevention capability, railway enterprises must formulate their own internal control systems in line with the “Basic Norms for Internal Control” and “Supporting Guidelines”, and seize this With the rapid development of information technology, the center of value management establishes and applies value-creating internal control systems, exerts the functions of internal control value creation, and promotes the realization of the goal of maximizing the value added of enterprises.