Research On Internal Control Of Capital Activities Of A Joint Venture Railway Company

China’s joint-venture railways have shown rapid development in recent years.Whether it is the initial stage of joint venture railway construction or the mid-term stage of joint venture railway operation and development,valuable experience has been accumulated from various fields.With the current China’s economic and social development slowly stepping into a new era,at the same time,every enterprise in this era will inevitably face new challenges.Enterprises are paying more and more attention to their own high-level development,and at the same time,they are paying more and more attention to the internal control of enterprises,so as to achieve the purpose of reducing costs,of course,the railway company is normal.The railway company is a new attempt of railway development in the new era,which brings more abundant financial support and experience,but also has the particularity different from traditional state-owned railway company.Financing activities is to ensure that the target enterprise can be the basis of normal production and operation,and the driving force to promote the sustainable development of the enterprise.The internal control of capital activities is a very important part of my country’s current risk management system.Whether it is perfect will directly affect the normal operation of the target enterprise and the corresponding long-term development In this paper,A joint venture railway company as A representative case,based on more research results,combined with the characteristics of China’s existing joint venture railway joint venture railway and its internal control of capital activities and other relevant theoretical basis,A joint venture railway company’s internal control of capital activities are analyzed.On this basis,it analyzes from the three perspectives of fund-raising activities,investment and financing activities,and capital operation activities conducted in-depth research,analysis,finally aimed at all kinds of problems,put forward A set of corresponding with suitable for A joint venture railway company internal control solutions,hope in the basis of this system can make the company’s management level can be improved.Besides,make the production more efficient of enterprises and more reasonable use of capital.At the same time,it provides some reference for other enterprises’ internal control of capital activities.