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财政部等五部委联合发布的《企业内部控制基本规范》及《配套指引》,为完善和规范我国企业内部控制建设提供了理论基础。本文以铁路建设项目内部控制环境为研究对象,通过对铁路建设项目内部控制环境现状进行剖析,指出铁路建设项目内部控制环境中存在问题,提出加强铁路建设项目内部控制环境的建议与对策。
The “Basic Standards for Enterprise Internal Control” and “Supporting Guidelines” jointly issued by the five ministries and commissions such as the Ministry of Finance provide the theoretical basis for improving and standardizing the internal control of enterprises in China. This article takes the internal control environment of railway construction project as the research object. By analyzing the internal control environment of the railway construction project, it points out the problems in the internal control environment of the railway construction project and puts forward the suggestions and countermeasures to strengthen the internal control environment of the railway construction project.