Research On Improvement Of Internal Control Of China Railway H Company

With the development of China's economy,the enterprise internal control management becomes increasingly important.Facing the doldrums situation of current international economic and downward pressure on the domestic economy,the state proposed supply-side reform to solve those difficulties and challenges,which asks the central enterprises to upgrade quality and to give priority to big state-owned enterprises confidently.In the current economic situation,the enterprise should become those,including the implementation of national and social mission,establishing a sound internal control system,improving enterprise management level and creating higher economic returns as current common goal.Railway construction industry as an important pillar of the national economy should maintain steady growth of the national economy an important support in the current domestic economic downturn stage.To establish a sound and effective internal control system will help improve the management level and economic efficiency,to better fulfill their social responsibilities shouldered.Combined with the overall framework of internal control,this paper focuses on the theory of internal control,especially focusing on the internal control of the internal environment,risk assessment,control activities,information communication and internal supervision.In the study process of this paper,I used observation,experiment and literature research methods to collect related information.By using those methods,I analysis the internal control processes of China railway enterprise H to find the problems,and strive to develop a practical and simple for the company.The research concluded internal control is an important guarantee to strengthen enterprise management.Establishing a standardized internal control processes can effectively avoid all risks,improve the accuracy of decision-making,and protect corporate strategy.However,the system of internal control should adjust according to the external environment and internal structure.In addition,the research has shown that internal control is the basis and the implementation is the key.The enterprise internal control is a systematic project,the elements of internal control and link involves all aspects of the management of the enterprise.The executor of internal control is all enterprise staff.Internal control processes and system restricts all people in enterprise.Only if the enterprise internal control is effective implementation,enterprise could achieve full control of enterprise risk.