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随着铁路投融资体制改革的不断深入,铁路运营资金和建设资金不断加大的新形势下,铁道结算中心作为铁路内部货币资金管理部门,在风险控制方面将迎来更大的挑战。必须建立行之有效的相互牵制、有序可控的内部控制机制,才能更好地履行“监管”、“服务”的职能,保障资金安全。本文主要从建立内控机制应遵循的原则,重要风险环节的把握入手,探讨构建铁道结算中心内部控制机制的方法。
With the deepening reform of the railway investment and financing system and the continual increase of railway operation funds and construction funds, the railway settlement center, as the internal monetary fund management department of the railway, will face even greater challenges in terms of risk control. We must establish an effective internal control mechanism of mutual restraint and orderly control so as to better fulfill the functions of “supervision” and “service” and ensure the safety of funds. This article starts with establishing the principle that the internal control mechanism should follow and the important risk steps, and discusses the ways to construct the internal control mechanism of the railway settlement center.