The Study On Evaluation And Counteremsue Of Improvement For Iinterval Control Of Railwya Tranport Enterprises

With the outbreak of the financial crisis, governments and domestic scholars began tostudy internal control and think how to ensure the safety and reliability of enterprise capitaloperation and how to establish an effective management control and risk prevention systemand how to make sure the efficiency and effectiveness of enterprise management and how toensure the safety of the assets of enterprises. An agreed conclusion is that enterprises shouldimprove an effective system of internal control and risk prevention. June 28, 2008, fiveministries issued the basic norms of internal control of enterprise and the first listed companyshould implement the basic norms and the other large and medium-sized non-listedenterprises also encouraged to implement the basic norms since July 1, 2009. Since themid-long term railway network plan issued, China began to improve the railway developmentspeed and rapidly increase the investment in railway and high-speed railway era is coming.Under such circumstances, it is significant that we analyze the current status quo of internalcontrol of railway transportation enterprises and search for the method of improving theinternal control.According to the definition and the framework of five factors in basic norms, we designa questionnaire to make survey for the senior accountant in railway transportation enterprisesand make a descriptive statistical analysis and come to a conclusion: the system ofseparation of incompatible position and the management of accrediting and approving isintegrity and was effectively performed in railway transportation enterprises. But there aresome problems such as the structure of corporate governance are not perfect and the effect ofmotivation and restriction is weak and enterprise lack the good corporate culture ofestablishing effective internal control and the ability of handling major risk and unexpectedmatter is poor and the supervision strength is not enough.For these problems existed in the railway transport enterprises, we organized severalinterview conferences for senior accountancies in railway transportation enterprises inreference of a lot of literatures and China statistical yearbooks and analyze the deficiencies ofinternal control from two aspects of designing and implementation and found out somedeficiencies and the main reasons for those deficiencies are mainly the following: the systemof internal control designed by the way of checking out problems and then supplying thesystem lack systematic；the structure of corporate governance is incomplete and the action ofsenior managers are lack of supervision；the policies for personnel resources can't attract thehigh-quality talent to meet development needs of the railway construction; the conflict between the rapid expansion of investment and the narrow channels of financing brings therisk of lack of funds; railway transportation enterprises stress the post audit and overlook thepre-audit and mid-audit.For this reason, we make some measures to improve the internal control system ofrailway transportation enterprises such as improving the structure of corporation governanceand reforming the enterprise risk cultural construction and formulating an effective humanresource policy and expanding the financing channels and establishing mechanisms to reportcomplaint and ensuring the information security and improving the internal audit function.