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按照铁道部转换铁路经营机制,落实铁路运输企业市场主体地位和企业法人责任的相关要求,铁路运输企业的内外部管理环境发生了变化。如何进一步建立健全铁路运输企业内部控制制度,完善内部控制体系,规范铁路运输企业的经营管理行为,是目前铁路企业管理者必须重视的问题。本文分析了铁路企业内控管理方面存在的问题,并就加强内控管理体系的建设提出了相关建议。
In accordance with the Ministry of Railways to transform the railway operation mechanism, implement the market dominant position of the railway transport enterprises and the relevant requirements of corporate legal person liability, the internal and external management environment of the railway transport enterprises has changed. How to further establish and improve the internal control system of railway transport enterprises, improve the internal control system and regulate the operation and management of railway transport enterprises are the problems that railway managers must pay attention to at present. This paper analyzes the problems existing in the internal control of railway enterprises and puts forward some suggestions on how to strengthen the construction of the internal control management system.