铁路施工是我国基础建设中的一个重要组成部分,而基础设施的建设直接关系到我国的经济增长。会计管理的内部控制对流动性与资金需求量都很大的铁路施工企业来说非常重要,是企业正常运营的关键。因此,改进当前铁路施工企业会计管理的内部控制势在必行。本文综合分析了当前我国铁路施工企业内部控制中出现的主要问题,并针对以下问题提出了一些相关的对策。 Railway construction is an important part of China’s infrastructure and infrastructure construction is directly related to China’s economic growth. The internal control of accounting management is very important to the railway construction enterprises with great liquidity and capital requirements, which is the key to the normal operation of the enterprise. Therefore, it is imperative to improve the internal control of the current railway construction enterprise accounting management. This article comprehensively analyzes the main problems in the internal control of China’s railway construction enterprises, and puts forward some countermeasures against the following problems.