Study Of The Construction Of Internal Control Of Taiyuan Railway Diversified Enterprises

Chinese railway-diversified enterprises, is a special enterprise group. With the reform and development of railway for many years, Chinese railway-diversified enterprises have become an important part of the Chinese Railway economy, become an integral part of the railway system. With the development of railway reform and the implementation of diversification strategy, railway-diversified enterprises’intensity, specialization, standardization will improve in the future. However, from the current situation of railway-diversified group, property rights are not clear, corporate governance is not reasonable; management is confusing; internal control is imperfect. If these problems are not resolved, it will restrict the development of railway-diversified enterprises.This article takes Taiyuan railway-diversified enterprises as the research object, based on integration of theoretical analysis and empirical study methods, tries to construct internal control system in the Taiyuan railway-diversified group, it is an opportunity to explore the new path and new management mode in railway-diversified enterprises, so as to reform of Chinese railway, providing useful management reference for the other railway-diversified enterpises. From the relevant theories of internal control, the author takes American COSO framework as basic theory to construct the Taiyuan railway-diversified enterprises, analyzes the main problems of internal control in Taiyuan railway-diversified enterprises, finds out the reasons of its internal control problems, evaluates the existing internal control, and then puts forward the strategies about construction of internal control system in Taiyuan railway-diversified enterprises, it will ultimately improve the internal control system of the group.The innovation of this paper is that the author gives some suggestions on establishing the internal control system of Taiyuan railway-diversified enterprises based on the internal control framework of COSO as a guide,...