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铁路企业属于国有企业,随着市场经济制度不断完善,铁路企业的财务内部控制制度也逐渐合理化与完善化,但是仍然存在着不少问题。例如认识不足、监督性不强、评估机制不够合理等,财务人员涉嫌违法犯罪的案件也与日俱增。文章将对当前铁路财务内控制度的现状进行分析,并且提出强化的建议,完善铁路财务内控制度。
The railway enterprises belong to the state-owned enterprises. With the constant improvement of the market economy system, the financial internal control system of the railway enterprises has gradually been rationalized and perfected. However, there are still many problems. For example, lack of understanding, supervision is not strong, the evaluation mechanism is not reasonable enough, the financial officers involved in criminal cases are also increasing. The article will analyze the status quo of the current railway financial internal control system and put forward some suggestions to strengthen the railway financial internal control system.