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目前铁路多元经济企业正逐渐从运输主业脱离,走上自主经营,自负盈亏的市场之路。如何强化内部管理,提高效率,增加效益,成了铁路多元经济管理的重要课题。1 批准控制 批准控制是企业在某项经济业务发生之前,按照既定程序,对其正确性、合理性、合法性加以核准,并确定是否让其发生所进行的事前控制。这种控制可将一切不合法的经济业务杜绝在事发之前,具有预防作用。鉴于多元经济企业业务较多较杂,对于正常且金额较小的经济业务,可采用一般批准方式,授权给较低层次的管理人员,在授权范围内行使批准权。而对于特殊的或金额较大的经济业务,则采用特殊批准方式,由高层管理人员集体研究后作出决定。批准控制的实施关键在于明确各项经济业务的职责分工和批准程序。
At present, the railway diversified economy enterprises are gradually detached from the transportation industry and embarked on a road of self-management and self-financing market. How to strengthen internal management, improve efficiency and increase benefits has become an important issue for railway diversified economic management. 1 Approval of control Approval of control is an enterprise that, prior to the occurrence of an economic business, approves its correctness, rationality and legitimacy in accordance with established procedures and determines whether or not to allow it to undergo prior control. This kind of control can prevent all unlawful economic activities before the incident and have a preventive effect. In view of the more complicated businesses of the multi-economy enterprises, the general approval method may be adopted for the normal and small amount of economic activities and the management personnel at lower levels may be authorized to exercise the authorization within the scope of the authorization. For special or large amount of economic business, the use of special approval by the collective management of senior management make a decision. The key to the implementation of the approved control lies in clarifying the division of responsibilities and approval procedures for all economic activities.