Study Of Internal Control Of Railway Transportation Enterprises Grassroots Units

At the beginning of 2013, the railway ministry revoked, the newly established China railway company is facing a rapid establishment of modern enterprise system, and constantly improve the level of management, for the people to provide safe, convenient, quality service, the formation of government administration according to law, independent management, enterprise society wide participation in the new pattern of development of the important task of railway. The railway market, the enterprise to the construction, operation and management has brought hitherto unknown change at the same time, also brought a variety of operational risk, how to avoid market risks, the safe and stable operation of enterprises is the need to seriously consider the issue of railway enterprises. Nowadays, those who engaged in accounting work of the people know that the enterprise internal control, but for a long time, due to various reasons, many enterprises internal accounting control system is not perfect, not tight, not scientific, resulting in the system implementation process of the responsibility is unclear, lax supervision, accounting, financial control of chaos, a serious distortion of accounting information, the more serious the crimes have occurred. As the saying goes, Nothing can be accomplished without norms or standards, things that always cause echo complement each other, accounting job more from the basics, do a good job in the ideological education of workers at the same time, control means and scientific, can fundamentally solve the problem. Therefore, enterprises must strengthen the construction of system of internal accounting control, the internal accounting control procedure and method of institutionalization, standardization, and ensure that the accounting work of rule-based, evidence-based, standardized and orderly, and ensure that the accounting information is true and complete, quality assurance unit and the safety and integrity of state-owned assets and the use of effective, truly account card agrees, occurrence of account with facts and avoid illegal behavior.This article from the enterprise internal control basic connotation, present situation of internal control of China’s railway transportation enterprises is analyzed, pointed out the problems existing in the internal control, expounds the necessity to establish and perfect the internal control basic unit. On this basis, and then pointed out that strengthening the main countermeasures and methods of the internal control of the railway transport enterprise, the promotion of the railway transport enterprise to establish a set of scientific and standardized, reasonable and effective decision-making, execution and supervision system, make the enterprise operation into a virtuous circle, as a whole and complete and full of vitality, in an invincible position in the market competition.