The Study On Effective Evalution Of The Internal Control System Of X Railway Administration

Railway transport enterprises bear the important mission of the society and the steady development of the national economy.In 2005,railway administration made a major adjustment in railway system,in which the original stations management unit that Belonging to different railway sub-administration was attributed to the direct jurisdiction of Railway bureau.The reform of management mode put forward higher requirements to railway enterprise's internal control.Therefore,Establishing and improving the effectiveness of the internal control evaluation index system in railway transport enterprise,strengthening the effectiveness of internal control evaluation and enhance supervision,has very important practical significance for further improving the railway transport enterprise's management level and risk prevention capacity.This paper is based on the reviews of the effectiveness of internal control at home and abroad.Firstly,using questionnaire method to analyse the current situation of internal control effectiveness evaluation of X Railway Bureau from following 5 aspects:the control environment,risk assessment,control activities,information and communication,internal supervision,and pointed out the existing problem of the effectiveness evaluation index system and evaluation method in the internal control of X Railway Bureau;Secondly,designed the questionnaire of the effectiveness of Internal control evaluation index system by combing direct investigation method and indirect survey method.Thirdly,issued questionnaires to obtain survey data,used SPSS 19.0,adopted Exploratory Factor Analysis to analyse the reliability and validityof the data.and finally extract five common factors including the internal environment,risk assessment,control activities,information and communication,the internal supervision and 23 indicators.At the same time,using cumulative proportion to determine the weights of the five common factors,using expert evaluation and consistency check method to determine the weights of the 23 indicators.Fourthly,Using analytic hierarchy process(ahp)and fuzzy comprehensive evaluation method to construct the internal control effectiveness evaluation model of X Railway Bureau.then evaluated the effectiveness of the internal control system based on the related information.Finally,according to the results of the effectiveness evaluation,puts forward some Suggestions to perfect the internal control system of X Railway Bureau.Compared with the existing researchs,the innovation of this paper mainly lies in the following aspects:To overcome the existing deficiency of the the internal control evaluation index system,the research explored a more effective evaluation index system.In previous studies,most scholars construct internal control evaluation index system according to the basic norms of enterprise internal control but the researchs on evaluation index system they referred are more like logical resoning,and is not enough in empirical research.This paper fully considered the effects of internal environment,risk assessment,control activities,information and communication,the role of internal supervision in the internal control system,and Using exploratory factor analysis method,extracted the effectiveness evaluation index system of internal control,and built the internal control effectiveness evaluation model using the analytic hierarchy process(ahp)and fuzzy comprehensive evaluation method.