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随着铁路企业发展与改革的不断深化,铁路运输企业将面临着多种复杂的风险。作为企业管理重要手段,内部控制在控制和防范铁路运输企业经营财务风险、规范企业管理有着重要意义。本文通过对铁路运输企业内部控制存在问题及原因分析,结合工作实践,提出铁路运输企业在加强内部控制建设过程中要从转变内部控制理念、加强领导完善组织、坚持原则突出重点、加强组织规划改进授权审批、完善企业业绩评价体系实现内部控制与资产经营责任制之间的有效对接、做好现行财务管理体制下的利益分配关系等,以期充分发挥内部控制的功能,为铁路企业可持续发展奠定坚实的管理基础。
With the deepening of the development and reform of railway enterprises, railway transport enterprises will face a variety of complex risks. As an important means of business management, internal control plays an important role in controlling and preventing the financial risks of railway transportation enterprises and standardizing the management of enterprises. Based on the analysis of the problems existing in the internal control of railway transport enterprises and the practical work, this paper proposes that railway transport enterprises should change the concept of internal control in order to strengthen the internal control construction, strengthen the leadership and perfection of organization, adhere to the principle, emphasize the key points, strengthen the organization, planning and improvement To authorize the examination and approval and perfect the enterprise performance appraisal system To realize the effective connection between internal control and asset management responsibility system and to make the distribution of benefits under the existing financial management system so as to give full play to the function of internal control and lay the foundation for the sustainable development of railway enterprises A solid management foundation.