近几年来,随着我国城市的扩大和城市人口的增加,城市公交作为一个城市最基本的要素保障,发挥着越来越重要的作用。但是,几乎所有的城市公交公司虽然发挥的是一种城市公益功能,实质上是自营自收、自负盈亏的私人企业。本文从财务管理的角度就如何加强公交企业的内部控制,防范经营风险,促进城市公交发展等方面进行探讨。 In recent years, with the expansion of cities in our country and the increase of urban population, urban public transportation plays an increasingly important role as the most basic factor guarantee of a city. However, almost all city bus companies play an urban public service function, which is essentially a self-financing, self-financing private enterprise. This article from the perspective of financial management on how to strengthen the internal control of bus companies to prevent operational risks and promote the development of urban public transport and so on.