论文部分内容阅读
随着我国铁路交通业的快速发展,如何做好内部控制管理、强化预算约束等成为了铁路企业所面临的重要问题。铁路企业受到互联网信息的影响,传统的会计监督手段已然无法适应目前铁路企业的发展需求。在信息化的大环境下,铁路企业如何实现高效、针对性的会计监督。本文先对加强铁路企业会计监督的必要性进行了介绍,并根据目前我国铁路企业的会计监督情况,提出其有效的策略,从而促进我国铁路企业的快速发展。
With the rapid development of China’s railway transportation industry, how to do a good job of internal control management and strengthen the budget constraints has become an important issue for railway enterprises. The railway enterprises are affected by Internet information. The traditional means of accounting supervision are no longer able to adapt to the current development needs of railway enterprises. Under the environment of informationization, how to realize efficient and pertinent accounting supervision for railway enterprises? This paper first introduces the necessity of strengthening the accounting supervision of railway enterprises, and puts forward its effective strategies according to the current accounting supervision of railway enterprises in our country, so as to promote the rapid development of railway enterprises in our country.