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企业的发展要根据企业内部的经营目标及外部市场因素的变化来改进自身的管理制度,以适应不断变化的市场需要,否则,就会被淘汰。铁路企业一定要在管理上有所突破,完善内部控制制度,提高经营管理水平,才能在中国铁路跨越式发展中有所作为。铁路企业完善内部控制制度的方法有:组织规划控制、授权批准控制、会计系统控制、全面预算控制、财产保全控制、风险防范控制、内部报告控制、管理信息系统控制、内部审计控制等。
The development of enterprises should be based on business goals within the enterprise and changes in external market factors to improve their own management system to meet the changing needs of the market, otherwise, will be eliminated. Railway enterprises must make breakthroughs in management, improve the internal control system and improve the management level so as to make a difference in the leapfrog development of the Chinese railway. Railway enterprises to improve the internal control system are: organizational planning control, authorization approval control, accounting system control, comprehensive budget control, property preservation control, risk prevention control, internal reporting control, management information system control, internal audit control.