铁路施工企业内控制度审计含概的内容及范围

CONTENTS AND SCOPES OF AUDITING COMPREHENSIVE EVALUATION FOR INNER CONTROL SYSTEMS OF RAILWAY CONSTRUCTION ENTERPRISES

本文针对铁路施工企业特点，论述了内控制度审计综合评价包括的主要内容和范围。列示了企业在经营管理中既相互分工负责，又互相牵制、相互制约的主要内部控制环节和容易发生问题的失控点。在当前施工企业转换经营机制，建立现代企业制度中，就如何改进和加强经营管理水平，提高企业自我约束力，从审计专业的角度，做了一个很有现实意义的探讨。

in view of the specialities of the railway construction enterprises, the paper describes the main contents and scopes of the inner control systems and their auditing comprehensive evaluations. The key inner control links which are in division of labor, interface and constraint with each other in the operation management of the enterprise are illustrated. The out-of-control points which may be occurred easily are also pointed out. As the recent construction enterprises convert the management systems to establish a modern enterprise management system, a discussion with effective practical meanings has been made from the audit angle concerned with how to improve and to strengthen the operation management level and to raise the self-constraint ability of the enterprise.