文章來源(yuan)：中(zhong)國鐵路工程總(zong)公司 發布時間：2005-07-27
中國鐵路工程(cheng)總公司圓滿(man)完(wan)成《內部會計控制(zhi)(zhi)制(zhi)(zhi)度(du)規范》
為貫(guan)徹實施(shi)《會(hui)計(ji)(ji)(ji)法》和財政部(bu)(bu)《內(nei)部(bu)(bu)會(hui)計(ji)(ji)(ji)控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)－基(ji)本(ben)規(gui)(gui)(gui)范(fan)(fan)(fan)》，中(zhong)國鐵(tie)路工(gong)程(cheng)(cheng)總(zong)(zong)公(gong)司(si)從(cong)2003年7月成立了《總(zong)(zong)公(gong)司(si)內(nei)部(bu)(bu)會(hui)計(ji)(ji)(ji)控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》課題研究小組，按(an)規(gui)(gui)(gui)范(fan)(fan)(fan)指引和12個子規(gui)(gui)(gui)范(fan)(fan)(fan)成立了12個分課題研究小組落實到所屬各企業(ye)。先后(hou)組織各集團公(gong)司(si)、設(she)計(ji)(ji)(ji)院、工(gong)廠和總(zong)(zong)公(gong)司(si)財務部(bu)(bu)的有關業(ye)務骨干(gan)20余人，通過專題研討、網上(shang)交流(liu)、交叉核稿、集體匯審等多(duo)種方(fang)式，按(an)計(ji)(ji)(ji)劃進度(du)圓(yuan)滿(man)完(wan)成了總(zong)(zong)公(gong)司(si)《內(nei)部(bu)(bu)會(hui)計(ji)(ji)(ji)控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》的編制(zhi)工(gong)作(zuo)，并以(yi)中(zhong)鐵(tie)程(cheng)(cheng)財［2003］271號發布了《中(zhong)國鐵(tie)路工(gong)程(cheng)(cheng)總(zong)(zong)公(gong)司(si)內(nei)部(bu)(bu)會(hui)計(ji)(ji)(ji)控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)指引》，以(yi)中(zhong)鐵(tie)程(cheng)(cheng)財［2004］35號發布了《貨幣資金及有價證券控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》、《固定資產控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》、《存貨控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》、《對(dui)外(wai)(wai)投資控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》、《對(dui)外(wai)(wai)擔保控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》、《銷售(shou)與(yu)(yu)收款(kuan)(kuan)(kuan)控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)（工(gong)業(ye)產品(pin)(pin)）》、《采(cai)購與(yu)(yu)付款(kuan)(kuan)(kuan)控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》、《財務管(guan)理信息(xi)系(xi)統(tong)控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》，以(yi)中(zhong)鐵(tie)程(cheng)(cheng)財［2004］289號發布了《成本(ben)費用控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》《籌資與(yu)(yu)權益控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》、《工(gong)程(cheng)(cheng)項(xiang)目控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》、《建筑(zhu)產品(pin)(pin)銷售(shou)與(yu)(yu)收款(kuan)(kuan)(kuan)控(kong)制(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)》。
通過(guo)內部(bu)(bu)會(hui)(hui)計控(kong)制(zhi)(zhi)制(zhi)(zhi)度規(gui)范(fan)的研究(jiu)與發布(bu)，進一步促進了中國鐵(tie)路工(gong)程(cheng)總公司系統內部(bu)(bu)會(hui)(hui)計控(kong)制(zhi)(zhi)制(zhi)(zhi)度的規(gui)范(fan)，初步建立了系統內部(bu)(bu)會(hui)(hui)計控(kong)制(zhi)(zhi)基本框架和運(yun)行體(ti)系，為貫徹實(shi)施《會(hui)(hui)計法(fa)》和財政部(bu)(bu)的《內部(bu)(bu)會(hui)(hui)計控(kong)制(zhi)(zhi)規(gui)范(fan)》打下了基礎(chu)。