铁路内部审计的作用、发展及其信息化的构想

Conception of the Role, the Development and the Informationization of Railway Internal Audit

论述了在铁路走向市场、铁道部实行资产经营责任制以及铁路“网运分离”改革目标下 ,强化铁路内部审计的必要性与重要性。在此基础上 ,拓展了传统铁路内部审计的内容与范围 ,提出了铁路内部审计信息化。

To stress on the necessity and importance of railway internal audit while the railway industry is in evolution to Market Economy and the Railway Ministry is launching a system of capital management responsibility as well as the reform of “separation of infrastructure and railway operation”. The content and scale of traditional railway internal audit is enlarged based on this. Then a preliminary conception of informazing internal audit and setting up a railway internal audit information system is raised.