Research On Internal Control Optimization Of Qinhuangdao Section C Of China Railway Corporation

As we all know,Railways,as a popular mode of transportation and important infrastructure for national economic development,are related to the national economy and people’s livelihood.It is not only an indispensable part of people’s lives,but also a strategic fortress of national security,and it is of great significance to my country’s economic and social development and upgrading.As an important means of modern enterprise management,internal control is the basis for guaranteeing the daily survival and development of enterprises.As the direct executor of the China Railway Group Corporation to realize the status of the main market in the grassroots stations and depots,a reasonably designed and effective internal control system can improve the market competitiveness and management level of the grassroots stations.This article analyzes the status quo of internal control of Qinhuangdao Section C of the China Railway Corporation and finds out the problems in its system design and subsequent implementation.Based on the analysis results,it formulates a plan to optimize the internal control of Qinhuangdao Section C,and proposes to optimize internal control.Implementation plan and corresponding safeguard measures.First,it explains the existing domestic and foreign research related to internal control,and also analyzes,summarizes and refines its related concepts and theories.Secondly,a brief introduction is made to the basic situation of Section C of the Qinhuangdao Railway in China.Use field survey method and interview method to introduce the current situation of the company.The fuzzy comprehensive evaluation method was used to evaluate the internal control of the company and found that the internal control of the company was average.On this basis,combined with the existing problems of internal control in Section C,a specific analysis is carried out,and the optimal design of internal control is proposed,including design objectives,principles and program design,etc.,and the analysis is carried out from the following five dimensions,respectively,risk assessment,Internal control environment,information and communication,control activities,internal supervision.It specificallyproposes to optimize the internal control system by combining the above five aspects.Finally,for the optimized internal control design plan,the implementation plan of internal control optimization is carried out in accordance with the internal control system combing phase,testing phase and supervision and improvement phase.To ensure the effective implementation of the internal control system from three perspectives: strengthening the management’s understanding of internal control,defining the responsibilities of each department in Qinhuangdao Section C,and establishing an incentive mechanism.