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南昌铁路局1996年建局之初,管理跨度加大,管理职能也发生了转变,而财务会计内部控制制度建设没有跟上管理角色转换的步伐。再加上铁路改革力度越来越大,确立了铁路局的市场主体地位,实行资产经营责任制,各项内部管理在适应、理顺过程中存在不到位现象。此后到2000年上半年,我局针对内部管理中的突出问题,重点突破,有针对性地制定单项财务会计内部控制制度。从2000年下半年开始,又对财务会计内部控制制度进行了整合优化,消除管理结合部,形成管理闭环,实现了财务会计内部控制制度的系统化。随着内控制度日益健全,我局财务会计管理水平有了新的提高,为完成资产经营责任制目标创造了条件。我们的具体做法是:
At the beginning of the establishment of Nanchang Railway Bureau in 1996, the management span expanded and the management functions also changed. However, the internal control system of financial accounting failed to keep pace with the change of management roles. Coupled with the railway reform is more and more large, established the railway bureau’s market position, the implementation of the asset management responsibility system, the internal management in the process of adaptation, rationalization is not in place. Since then, in the first half of 2000, in response to the outstanding problems in internal management, the Bureau has made major breakthroughs and formulated the internal control system for individual financial accounting in a targeted manner. Since the second half of 2000, the internal control system of financial accounting has been integrated and optimized, the management department has been eliminated, the closed-loop management has been formed, and the internal control system of financial accounting has been systematized. With the continuous improvement of the internal control system, the level of financial accounting management in our bureau has been further improved, creating conditions for the completion of the target of asset management responsibility system. Our specific approach is: