试论“网运分离”条件下内部审计的配套改革

Reformation of Internal Auditing for "Separation Between Infrastructure Management and Transport Operation

铁路运输企业按现代企业制度的要求 ,实行网运分离 .内部审计监督作为现代企业内部约束机制的重要组成部分 ,在审计目标、职能、内容、重点、方法以及机构设置上都需要进行一系列相应的配套改革 .

According to the requirements of modern enterprise system, the railway transportation systems ought to be reformed. Internal auditing supervision should carry out a set of reformation on auditing objectives, functions, contents, assignments and auditing institutions with the reformational steps of our railway transportation system. In the article, we analyze the situation and give some suggestions.