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完善内部控制,是铁路发展、建立现代企业制度的根本需要。本文针对现行铁路企业内部控制中的薄弱环节,提出了管理流程再造授权、预算控制、监督奖惩等措施,结合全面预算管理的实施,实现内部控制的完善和落实。
Improving internal control is the fundamental need of railway development and establishment of a modern enterprise system. In view of the current weaknesses in the internal control of railway enterprises, this paper puts forward some measures such as management process reengineering and authorization, budget control and supervising rewards and punishments. With the implementation of comprehensive budget management, the internal control is improved and implemented.