随着科学技术的发展,计算机数据处理技术在会计领域得到了广泛应用,电算化的实施对企业的内部控制制度建设带来了一定的影响。会计稽核的难度加大,对会计稽核工作提出了新的要求。本文主要分析了我国目前铁路运输企业收入稽核的现状,对完善铁路企业内部收入会计稽核提出了一些建议。 With the development of science and technology, computer data processing technology has been widely used in the field of accounting. The implementation of computerization has brought a certain impact on the construction of the internal control system of enterprises. Accounting and auditing more difficult, accounting auditing work put forward new requirements. This article mainly analyzes the status quo of revenue auditing of railway transport enterprises in our country and puts forward some suggestions on how to improve the accounting auditing of internal revenue of railway enterprises.