Research On Internal Control Problems Of National Railway Enterprise D

With the continuous progress of China’s social economy,the role of internal control in enterprise management is becoming increasingly prominent.Especially in the face of the downturn of the global economic environment,the development of China’s industrial economy will also suffer a huge impact.How to solve the overcapacity of the traditional manufacturing industry and realize the scientific transformation and upgrading of the industry has become a key issue of national concern.The supply-side reform strategy is an active attempt to solve the above problems.The above reform strategy provides scientific guidance for the reform and innovation of state-owned enterprises.It emphasizes the importance of perfecting the internal control system.As one of the typical representatives of central enterprises in China,railway companies need to actively implement the national reform policies,constantly improve their internal control mechanism,and constantly improve their operation and management level,so as to respond to the changes in the external environment and ensure their sustainable and steady development.This article is based on the "Comprehensive Risk Management Guidelines for Central Enterprises","Implementation Opinions on Strengthening the Construction and Supervision of the Internal Control System of Central Enterprises",and "Basic Standards for Internal Control of Enterprises" issued by the State Council,the State owned Assets Supervision and Administration Commission,the Ministry of Finance,and the Audit Office.Referring to domestic and foreign theories on internal control,from the perspective of risk management,this article comprehensively analyzes the internal control environment and policies of D Railway Company,Note the main problem faced by D Railway Company,which is the incompetence of personnel;Insufficient internal supervision;Low level of informatization;Insufficient cost control;The dynamic supervision of risk assessment mechanism is not perfect,and specific suggestions and countermeasures have been put forward to improve the internal control system,that is,to enhance the ability of personnel to be competent in the position;Strengthen internal supervision responsibilities;Improve the management information system;Strengthen cost control;Refine the dynamic mechanism for risk assessment.This article mainly discusses the problems and countermeasures of internal control in railway enterprises.I hope to adopt these opinions and improve the internal control system of D Railway Company,which will help the company effectively prevent and control risks,improve business management level,ensure the sustainable development of the enterprise,and ultimately ensure the preservation and appreciation of state-owned capital.