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高速铁路在我国的迅猛发展,使铁路运输企业的经营管理日益复杂和严密,在客观上要求更加有效的内部控制和国有资产经营管理者的廉洁自律。只有不断提高领导干部经济责任审计水平,才能保障国有资产的安全性和增值,才能更好地发挥铁路运输企业在国家经济命脉中的重要作用。一、铁路运输企业经济责任审计现状铁路运输企业设置有专门的内部审计机构,下设经济责任审计科,配备专门审计人员。根据干部管理部门下发的《审计委托书》对各铁路局、各站段领导人员的任期所在单位财政
The rapid development of high-speed railway in our country makes the operation and management of railway transportation enterprises increasingly complicated and strict, and objectively requires more effective internal control and clean and self-discipline of state-owned asset managers. Only by constantly improving the auditing level of economic responsibility of leading cadres can we ensure the safety and added value of state-owned assets so that the important role of railway transport enterprises in the national economic lifeline can be given better play. First, the status of economic responsibility audit of railway transport enterprises Railway transport enterprises set up a special internal audit agency, under the Economic Responsibility Audit Section, with specialized auditors. According to the “management commission issued by the” power of attorney "of the Railway Administration, the station leaders of the tenure unit finance