摘要
加强企业财务会计控制是建立现代企业制度、提升企业竞争力的重要保障和根本要求。根据铁路财务控制的现状和存在的问题,提出增强财务会计组织控制能力,推进全面预算管理,完善资金和风险管理体系,提高财务会计监督和风险控制能力,实现铁路财务会计控制的长效机制。
It is an important guarantee as well as an essential requirement toenhance the finance & accounting control of enterprise for establishing modernenterprise system and improving enterprise competence. Regarding the currentstatus of railway financial control and the problems existed, the paper suggestsreinforcing control ability on the organization of finance & accounting, pushingforward total budget management, perfecting the management system oncapital and risk, improving the ability in financial & accounting supervision andrisk control and realizing a long term control mechanism for railway finance &accounting.
出处
《铁道运输与经济》
北大核心
2005年第6期6-8,14,共4页
Railway Transport and Economy