本文選題：鐵路運輸企業(yè)　切入點：內(nèi)部控制　出處：《石家莊鐵道大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：2013年初,鐵道部撤銷,新成立的中國鐵路總公司面臨快速建立現(xiàn)代企業(yè)制度,不斷提高管理水平,為人民群眾提供安全、便捷、優(yōu)質(zhì)的服務(wù),形成政府依法管理、企業(yè)自主經(jīng)營、社會廣泛參與的鐵路發(fā)展新格局的重要任務(wù)。鐵路實行市場化、企業(yè)化給建設(shè)、經(jīng)營與管理帶來了前所未有的變化同時,也帶來了各種經(jīng)營風(fēng)險,如何成功規(guī)避市場風(fēng)險,使企業(yè)安全平穩(wěn)運行是需要鐵路運輸企業(yè)應(yīng)該努力思考的課題。時下,凡是從事會計工作的人都知道企業(yè)內(nèi)部控制,但是,由于各種原因,有許多企業(yè)內(nèi)部控制制度不健全、不嚴(yán)密、不科學(xué),從而導(dǎo)致制度執(zhí)行的過程責(zé)任不清、監(jiān)管不嚴(yán),會計信息嚴(yán)重失真,更嚴(yán)重的是違法犯罪時有發(fā)生。常言道,無規(guī)矩不成方圓,事物間總是因果呼應(yīng)相輔相成,會計崗位更應(yīng)從基礎(chǔ)做起,在做好從業(yè)人員的思想教育工作的同時,輔以科學(xué)嚴(yán)密的控制手段,才能從根本上解決問題。因此,鐵路運輸企業(yè)單位必須加強內(nèi)部控制制度建設(shè),使內(nèi)部控制程序和方法制度化、系統(tǒng)化,保證財務(wù)工作有章可循、有據(jù)可依,保證會計資料的真實性和完整性,保證企業(yè)資產(chǎn)的安全及有效使用,真正做到賬證相符,賬實相符并有效避免違法行為的發(fā)生。本文從企業(yè)內(nèi)部控制基本內(nèi)涵入手,對我國鐵路運輸企業(yè)內(nèi)部控制的現(xiàn)狀進行了分析,指出了現(xiàn)有的內(nèi)部控制存在的問題,闡述了建立和完善基層單位內(nèi)部控制的必要性。在此基礎(chǔ)上,進而指出強化鐵路運輸企業(yè)內(nèi)部控制的主要對策和方法,促進鐵路運輸企業(yè)建立一整套科學(xué)規(guī)范、合理有效的決策、執(zhí)行、監(jiān)督體系,使企業(yè)的運行納入良性循環(huán),成為一個完整又充滿生命力的整體,在市場競爭中立于不敗之地。
[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.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F530.68;F532.6

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