论文部分内容阅读
随着体制改革的不断深入和现代企业的需求,铁路作为一个独立而又特殊的企业,必须建立和完善内部控制制度。它的主要作用是确保资产的安全完整和信息的真实准确。就铁路企业而言,内部控制健全与否关系到铁路经营管理工作的进行,更关系到铁路企业能否在激烈的市场竞争中生存、发展。因此在铁路企业中建立和实施有效的内部控制制度,存在着必要性和紧迫性。
With the continuous deepening of system reform and the demand of modern enterprises, the railway as an independent and special enterprise must establish and perfect its internal control system. Its main role is to ensure the safety of assets integrity and true and accurate information. As far as railway enterprises are concerned, whether the internal control is sound or not is related to the operation and management of the railways, but also whether the railway enterprises can survive and develop in the fierce market competition. Therefore, it is necessary and urgent to establish and implement an effective internal control system in railway enterprises.