Research On The Internal Control Perfection Of X Railway Company

China Railway Transportation Enterprises is a giant state-owned monopoly, and because long before the reform of rectitude, the company’s internal control is a big gap with the market. Therefore, the study of internal control about China Railway transportation enterprises focused on improving the internal control and taking into account the social responsibility awareness penetration in the meantime. X railway company is controlled by China railway directly, and it’s internal control is universal. Therefore, I choose X company as the research object.I use literature research and case study methods to analysis the issue of the company’s internal control and put forward the improvement of the targeted measures. I visit the experts and gather information when I work in the X railway company. First, I describe the current situation of the X railway company’s internal control. Then I separately analyzed primarily the problems about the overall presence and operational aspects of internal control. There are some problems of its overall level, such as culture level, organizational structure, incentive examination system, operational risk assessment mechanism and supervision. Since the X rail transport company main business is transportation and management, while the rate fall is one of the key points of expanding the market, there are some problems to be improved in the management; overall budget is another issue which need to improve the aspect, but also the management of these two aspects of the railway transport enterprise has common problems. Therefore, this article focuses on the operational level in these two issues.Based on this, I were respectively to improve the overall internal control and operational aspects. In improving the overall level of internal control, the introduction of a "soft" control --- corporate culture and the "real" control ---control structure is a great theory which can optimize internal controls. This can better strengthen the "people" for the implementation of the internal control understanding and support to help internal control better. Corporate culture about operation principle and concept of social responsibility can spread easily among employees and help control better. In specific operational level, I take optimization countermeasures in detail. In the comprehensive budget management, I put forward the improvement measures that someone is carried out on the market research before the company start the budget plan. In tariff management, I suggest that the company should add the whole process of information in evidence to analyse the market and monitor. There is the innovation of this article.In conclusion, the internal control of the X railway company has been carried on targeted optimization. This article has reference significance for other railway transport enterprises.