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资金是一个企业生存发展之本,因此资金合理规划成为企业做出重大决策的保证。只有企业资金的使用流动情况良好,才能有效降低企业可能发生的财务风险。现今我国铁路企业货币资金的内部控制建设问题颇多,铁路企业的发展现状令人堪忧,铁路企业只有充分发挥财务监管职能,对资金进行合理控制,避免资金的浪费,才能有效改变资金内部问题。本文对地方铁路企业货币资金内部控制现状及存在的问题做了详细阐述,并提出了应对策略。
Funding is the basis for the survival and development of an enterprise. Therefore, the rational planning of funds becomes the guarantee for making major decisions. Only the flow of corporate funds in good condition, can effectively reduce the financial risks that may occur. At present, there are many problems in the internal control of the monetary funds of railway enterprises in our country. The status quo of the railway enterprises is worrisome. Only by giving full play to the financial regulatory functions, controlling the funds reasonably and avoiding the waste of capital can the railway enterprises effectively change their internal problems. This article elaborates the status quo and existing problems of the internal control of the monetary funds of local railway enterprises and puts forward the countermeasures.