文章來源：中國鐵路工程總公司 發布時間：2005-07-27
中國(guo)鐵路工程總公司圓滿完(wan)成《內部(bu)會計控(kong)制制度規范(fan)》
為貫徹實施《會(hui)計(ji)(ji)(ji)法》和財(cai)政(zheng)部《內(nei)部會(hui)計(ji)(ji)(ji)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)－基(ji)本(ben)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》，中國鐵(tie)路工程總(zong)公司(si)從2003年7月成(cheng)立了《總(zong)公司(si)內(nei)部會(hui)計(ji)(ji)(ji)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》課(ke)(ke)題研(yan)(yan)究小(xiao)組(zu)(zu)，按規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)指(zhi)引和12個子規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)成(cheng)立了12個分課(ke)(ke)題研(yan)(yan)究小(xiao)組(zu)(zu)落實到所屬各企(qi)業。先(xian)后組(zu)(zu)織各集團公司(si)、設計(ji)(ji)(ji)院、工廠(chang)和總(zong)公司(si)財(cai)務部的有關業務骨(gu)干20余人，通過專題研(yan)(yan)討、網上(shang)交(jiao)流、交(jiao)叉核稿、集體匯審等(deng)多(duo)種方(fang)式，按計(ji)(ji)(ji)劃進(jin)度圓滿完成(cheng)了總(zong)公司(si)《內(nei)部會(hui)計(ji)(ji)(ji)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》的編(bian)制(zhi)(zhi)(zhi)(zhi)(zhi)工作，并以(yi)中鐵(tie)程財(cai)［2003］271號發布(bu)(bu)了《中國鐵(tie)路工程總(zong)公司(si)內(nei)部會(hui)計(ji)(ji)(ji)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)指(zhi)引》，以(yi)中鐵(tie)程財(cai)［2004］35號發布(bu)(bu)了《貨幣(bi)資金及有價證券控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》、《固(gu)定(ding)資產(chan)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》、《存貨控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》、《對(dui)外(wai)投資控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》、《對(dui)外(wai)擔保(bao)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》、《銷售與(yu)(yu)收(shou)款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)（工業產(chan)品）》、《采購(gou)與(yu)(yu)付款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》、《財(cai)務管理信息系(xi)統控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》，以(yi)中鐵(tie)程財(cai)［2004］289號發布(bu)(bu)了《成(cheng)本(ben)費用(yong)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》《籌資與(yu)(yu)權益(yi)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》、《工程項目控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》、《建筑產(chan)品銷售與(yu)(yu)收(shou)款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)范(fan)(fan)(fan)(fan)》。
通過內(nei)部會(hui)(hui)計控制制度規范(fan)的(de)研究(jiu)與發布，進一步促進了(le)(le)中國鐵路工程總公司系(xi)(xi)統內(nei)部會(hui)(hui)計控制制度的(de)規范(fan)，初步建立了(le)(le)系(xi)(xi)統內(nei)部會(hui)(hui)計控制基(ji)(ji)本框(kuang)架和運行體系(xi)(xi)，為貫徹實施《會(hui)(hui)計法》和財(cai)政部的(de)《內(nei)部會(hui)(hui)計控制規范(fan)》打下(xia)了(le)(le)基(ji)(ji)礎。