铁路运输企业基层单位内部控制研究

发布时间：2018-03-10 18:19

本文选题：铁路运输企业　切入点：内部控制　出处：《石家庄铁道大学》2015年硕士论文　论文类型：学位论文

【摘要】：2013年初,铁道部撤销,新成立的中国铁路总公司面临快速建立现代企业制度,不断提高管理水平,为人民群众提供安全、便捷、优质的服务,形成政府依法管理、企业自主经营、社会广泛参与的铁路发展新格局的重要任务。铁路实行市场化、企业化给建设、经营与管理带来了前所未有的变化同时,也带来了各种经营风险,如何成功规避市场风险,使企业安全平稳运行是需要铁路运输企业应该努力思考的课题。时下,凡是从事会计工作的人都知道企业内部控制,但是,由于各种原因,有许多企业内部控制制度不健全、不严密、不科学,从而导致制度执行的过程责任不清、监管不严,会计信息严重失真,更严重的是违法犯罪时有发生。常言道,无规矩不成方圆,事物间总是因果呼应相辅相成,会计岗位更应从基础做起,在做好从业人员的思想教育工作的同时,辅以科学严密的控制手段,才能从根本上解决问题。因此,铁路运输企业单位必须加强内部控制制度建设,使内部控制程序和方法制度化、系统化,保证财务工作有章可循、有据可依,保证会计资料的真实性和完整性,保证企业资产的安全及有效使用,真正做到账证相符,账实相符并有效避免违法行为的发生。本文从企业内部控制基本内涵入手,对我国铁路运输企业内部控制的现状进行了分析,指出了现有的内部控制存在的问题,阐述了建立和完善基层单位内部控制的必要性。在此基础上,进而指出强化铁路运输企业内部控制的主要对策和方法,促进铁路运输企业建立一整套科学规范、合理有效的决策、执行、监督体系,使企业的运行纳入良性循环,成为一个完整又充满生命力的整体,在市场竞争中立于不败之地。
[Abstract]:In early 2013, the Ministry of Railways was abolished, and the newly established China Railway Corporation was faced with the task of quickly establishing a modern enterprise system, continuously improving its management level, providing safe, convenient and high-quality services to the masses of the people, and forming a government administration according to law. The important task of the new pattern of railway development in which enterprises operate independently and the society is extensively involved. The marketization of railways and the commercialization of enterprises have brought unprecedented changes to construction, operation and management, and at the same time, they have also brought about a variety of operational risks. How to successfully avoid market risks and make enterprises run safely and smoothly is a subject that should be considered by railway transportation enterprises. Nowadays, all people engaged in accounting work know the internal control of enterprises, but for various reasons, Many enterprises' internal control systems are not perfect, tight, and unscientific. As a result, the process of implementing the system is not clear, supervision is not strict, accounting information is seriously distorted, and more serious is the frequent occurrence of illegal and criminal activities. As is often said, No rules and no rules, things always complement each other, accounting posts should start from the foundation, while doing a good job of ideological education of practitioners, accompanied by scientific and strict means of control, Therefore, railway transport enterprises must strengthen the construction of internal control systems, institutionalize and systematize internal control procedures and methods, and ensure that financial work is based on rules and evidence. To ensure the authenticity and integrity of accounting data, to ensure the safe and effective use of enterprise assets, to truly match the accounts and evidence, and to effectively avoid the occurrence of illegal activities. This paper starts with the basic connotation of the internal control of the enterprise. This paper analyzes the present situation of the internal control of railway transportation enterprises in China, points out the existing problems in the internal control, and expounds the necessity of establishing and perfecting the internal control of the grass-roots units. Furthermore, the paper points out the main countermeasures and methods of strengthening the internal control of railway transportation enterprises, and promotes the railway transportation enterprises to establish a set of scientific norms, reasonable and effective decision-making, execution and supervision system, so that the operation of the enterprises can be brought into the virtuous circle. Become a complete and full of vitality of the whole, in the market competition in an invincible position.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F530.68;F532.6

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