内部会计制度即对企业财产物资的安全性、会计信息的真实性和完整性实施的保护,以及对财务活动合法性相关的控制。在社会主义市场经济环境下,根据现代企业制度要求,铁路企业应及时发现和解决自身问题,以制度理财为前提,加强企业内部会计控制制度建设,建立铁路财务会计控制的长效机制。 The internal accounting system is the protection of the safety of enterprise property and materials, the authenticity and completeness of accounting information, and the control over the legality of financial activities. Under the socialist market economy, according to the requirement of modern enterprise system, railway enterprises should find and solve their own problems in time, take the system of financial management as the precondition, strengthen the construction of internal accounting control system and establish the long-term mechanism of railway financial accounting control.