论文部分内容阅读
铁路企业在长期的管理实践中,已经形成了一套比较完善的内部会计控制制度,并取得了显著成效。但随着国家会计法律法规制度体系的不断健全,铁路企业管理体制改革的深入和会计信息化的发展,其内部会计控制仍存在的一些问题已逐渐凸显。本文分析了当前铁路企业内部会计控制存在的主要问题,并提出了加强铁路企业内部会计控制的对策。
In the long-term management practice, railway enterprises have formed a relatively complete system of internal accounting control and achieved remarkable results. However, with the constant improvement of the national accounting laws, regulations and systems, the deepening reform of the railway enterprise management system and the development of accounting information, some problems still remain in internal accounting control. This paper analyzes the main problems existing in the internal accounting control of the railway corporations and puts forward some countermeasures to strengthen the internal accounting control in the railway corporations.