关于完善铁路运输企业内部控制体系的思考

Reflections on improving the internal control system of railway transport enterprises

新市场环境下,企业面临的竞争压力不断加重,稍有不慎就可能被市场淘汰,铁路运输企业亦如此。因此,铁路运输企业必须通过加强自身管理来提高企业竞争力,其中内部控制是关键。目前,受诸多因素影响,铁路运输企业内部控制建设仍然存在一些问题。这些问题既制约了铁路运输企业自身发展,也对铁路运输系统的发展产生了不利影响。为进一步健全铁路运输企业内部控制体系,文章结合当前铁路运输企业内部控制的痛点和难点提出相应的优化措施,并在此基础上提出了加强内部控制建设的保障措施,以期推进铁路运输企业内部控制体系建设,推进铁路运输企业持续发展。

In the new market environment,enterprises are facing increasing competitive pressure.A slight mistake may lead to being eliminated from the market,as the case with railway transportation enterprises.Therefore,railway transportation enterprises must enhance their competitiveness by strengthening their own management,with internal control being the key.At present,due to various factors,there are still some problems in the internal control construction of railway transportation enterprises.These problems not only restrict the development of railway transportation enterprises themselves,but also have adverse effects on the development of the railway transportation system.In order to further improve the internal control system of railway transportation enterprises,this article proposes corresponding optimization measures based on the pain points and difficulties of internal control in current railway transportation enterprises,further proposes guarantee measures to strengthen internal control construction,to promote the construction of internal control system in railway transportation enterprises and promote the sustainable development of railway transportation enterprises.