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本文结合铁路企业的经营管理现状,在阐述建设铁路企业内控制度的必要性的基础上,以内部控制制度的正确涵义、建立原则、控制框架为切入点,着重对内部控制制度执行与保障环节方面的基础条件、操作方式、改进措施及注意事项等进行了详细分析,并提出完善铁路企业内控制度的框架建议。
Based on the present situation of the operation and management of railway enterprises, on the basis of elaborating the necessity of building the internal control system of railway enterprises, this article takes the correct meaning of the internal control system, the establishment of the principle and the control framework as the starting point, emphasizes on the implementation and guarantee of the internal control system The basic conditions, operation methods, improvement measures and precautions were analyzed in detail, and put forward the framework recommendations to improve the internal control system of railway enterprises.