中老铁路特许经营模式下内部审计优化研究

Optimization of Internal Audit Method of China-Laos Railway under The Franchise Model

中老铁路是“一带一路”背景下中国与老挝政府合资建设,由中老双方共同成立合资公司进行特许经营的跨国铁路,是我国与东南亚国家货物运输的重要通道。中老铁路的特许经营是一种新型铁路经营模式,研究内部审计的优化方向从而达到与中老铁路更加适配的效果,对完善中老铁路的监督体系以及实现更优经营策略具有重要意义。从分析特许经营模式入手,结合中老铁路的经营现状,剖析跨国铁路经营管理方面存在的潜在问题,据此从会计制度、审计环境、现场勘测、人员雇佣及监督配合等方面探究特许经营模式对中老铁路内部审计产生的影响,针对制度、技术、人员、监督、审计理念等提出切实可行的优化建议。

China-Laos Railway,as an important intermodal transport channel serving China and Southeast Asian countries,is a transnational railway jointly built by the Government of China and Laos under the background of the Belt and Road Initiative.It is franchised by the joint venture company jointly established by China and Laos.The franchise model of the China-Laos Railway is a new type of railway operation mode.Studying the optimization direction of internal audit to achieve a more compatible effect with the China-Laos Railway is of great significance to optimizing the supervision system and the operation strategy of the China-Laos Railway.By analyzing the franchise model,this paper explored the potential problems in the operation and management of transnational railways in combination with the current operation status of the China-Laos Railway.According to these problems,the paper studied the impacts of the franchise model on the internal audit of the China-Laos railway in terms of the accounting system,audit environment,site investigation,personnel employment,and supervision cooperation.In addition,it put forward practical and feasible optimization suggestions for the development of the China-Laos railway in terms of the system,technology,personnel,supervision,audit concept,and other dimensions.