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作为国家经济支柱产业,铁路产业关系着国家经济建设和国家基础设施建设,在社会发展中起着举足轻重的作用。随着市场经济的改革,铁路企业的改革也随之深入。市场经济的发展使铁路产业面临着更大的竞争压力,随之而来的财务安全上的风险也越来越大。掌握铁路企业命脉的铁路财务管理在改革进程中应该如何建立一系列效果显著的资金管理体系来保障铁路产业财务安全就成为了一个炙手可热的话题。本文从加强内部控制的角度,重点分析铁路企业在财务安全上的现状,并就在内部控制上应该采取的措施进行分析和探讨。
As a national pillar industry, the railway industry is vital to the country’s economic construction and national infrastructure construction and plays a decisive role in social development. With the reform of the market economy, the reform of railway enterprises has also gone deep. The development of market economy has caused the railroad industry to face more competition pressure, and the ensuing risks in financial safety are also getting bigger and bigger. To master the railway financial management of railway enterprise lifeline In the process of reform how to establish a series of significant fund management system to protect the financial safety of the railway industry has become a hot topic. From the perspective of strengthening internal control, this paper focuses on analyzing the current situation of railway enterprises in financial security and analyzes and discusses the measures that should be taken in internal control.