Abstract：In view of the specialities of the railway construction enterprises, the paper de- scribes the main contents and scopes of the inner control systems and their auditing compre- hensive evaluations. The key inner control links which are in division of labor, interface and constraint with each other in the operation management of the enterprise are illustrated. The out-of-control points which may be occurred easily are also pointed out. As the recent con- struction enterprises convert the management systems to establish a modern enterprise man- agement system, a discussion with effective practical meanings has been made from the audit angle concerned with how to improve and to strengthen the operation management level and to raise the self-constraint ability of the enterprise.
张利生. 铁路施工企业内控制度审计 含概的内容及范围[J]. 铁道工程学报, 1996, 13(3): 177-180.
Zhang Lisheng. CONTENTS AND SCOPES OF AUDITING COMPREHENSIVE E- VALUATION FOR INNER CONTROL SYSTEMS OF RAILWAY CONSTRUCTION ENTERPRISES. Journal of Railway Engineering Society, 1996, 13(3): 177-180.
1996, Vol. 13 
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