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我国铁路企业经过数十年的拼搏,取得了很大的发展,同时也出现了一些问题,比如最近温州发生的高铁追尾事故,与企业内部控制出现漏洞不无关系。本文从权责、制度、人员三个层面揭示了目前铁路企业内部控制中存在的不足,并相应地提出了完善策略,以提高内部控制水平,突破企业发展瓶颈。
After decades of hard work, our country’s railroad enterprises have achieved great development. At the same time, some problems have emerged. For example, the recent high-speed railway rear-end accident in Wenzhou has been linked to the loopholes in the internal control of enterprises. This article reveals the deficiencies existing in the internal control of railway enterprises from three aspects: power and responsibility, system and personnel, and proposes corresponding strategies to improve the level of internal control and break through the bottleneck of enterprise development.