Research On Internal Control Environment Of Railway Transport Enterprises

The internal control is an important content of modern business enterprise management, which also is an important measure to achieve business objectives and prevent enterprise risk. The internal control enviroment is the basis of internal control.Due to the railway network and public welfare of China's railway industry features, and the effect of external legal environment, as well as the deep impression on the traditional management concept, which made our railway transportation enterprises without a clear line between the functions of the government and enterprises and the unclear property rights with government.Therefore, related theories of internal control and internal control enviroment was summarized in this paper, and then based on the Basic Norms of Enterprise Internal Control and its relevant guidelines that were newly promulgated, this paper consider that elements of the internal control environment is defined as organizational structure, social responsibility, human resources, corporate culture. Organizational structure including governance structure, organizational structure and terms of allocation and internal audit.Research on the internal control environment of railway transport enterprise, analysising the internal control environment problems and causes of defects. The Daqin raiway corporation limited as an example. Through theoretical discussions, empirical analysis and system construction, providing operational advices that fitting the characteristics of China's railway transportation industry, can improve the internal control environment of railway transport enterprise.