本文从内部环境、风险评估、控制活动、信息与沟通、及内部控制五方面阐述了成都铁路局内部控制制度的建设,阐明了成都铁路局的财务会计内部控制制度的完善过程:由一般的财务管理逐步完善到现在的规范化、制度化的管理体系;由单一的记账逐步过渡到系统化的管理体系,从而使成都铁路局的内部控制制度走上了健康发展的快车道。 This article elaborates the construction of Chengdu Railway Administration’s internal control system from the aspects of internal environment, risk assessment, control activities, information and communication, and internal control. It clarifies the process of perfecting the internal control system of Chengdu Railway Administration from the general finance Gradually improve the management to the current standardized and institutionalized management system; from a single accounting gradually transition to a systematic management system, so that the Chengdu Railway Bureau’s internal control system embarked on a healthy development of the fast lane.