| With the optimization and development of the railway market driven by national policies,railway construction enterprises playa significant role in development of China’s economy.Therefore,to design,establish and implement an internal control system within the railway construction enterprise is crucial as being both opportunities and challenges.The internal control system of the enterprise guarantees sustainable and stable development of the enterprise.As a result,establishing and improving the internal control system of the enterprise has become the primary task of the railway construction enterprise.This article is based on the field research and investigation of The Fourth Engineering Co.,Ltd of China Railway Construction Electrification Bureau Group.Firstly,the article expounds historic development of the internal control theory and relevant concepts and fundamental theories covered by it,which lays the foundation for the following chapters.Secondly,the article investigates the existing operation condition of the internal control system of The Fourth Engineering Co.,Ltd of China Railway Construction Electrification Bureau Group,finds out the problems of the internal control system and analyzes corresponding reasons for these problems.Thirdly,according to the problems and reasons of the internal control system,the author puts forward a feasible internal control system optimization design scheme;Finally,develop an implementation methodologyaccording to the optimal design plan,ensuring the smooth implementation of the internal control system.This article consists of five parts.The first part is research background,purpose,significance and framework of the thesis;the second part talks about fundamental theories of the internal control theory;the third part is discusses existing operation condition,problems and reasons of the internal control at The Fourth Engineering Co.,Ltd of China Railway Construction Electrification Bureau Group;the fourth part develops a optimized design of the internal control system of The Fourth Engineering Co.,Ltd of China Railway Construction Electrification Bureau Group;The last part illustrates implementation of the optimization of the internal control system ofThe Fourth Engineering Co.,Ltd of China Railway Construction Electrification Bureau Group.Based on research and analysis of the existing operation condition atThe Fourth Engineering Co.,Ltd.,this paper puts forward a relatively complete proposal about how to improve the internal control system and relevant safeguard measures regulations... |
