文章來源(yuan)：中國鐵路工(gong)程總(zong)公司 發布時間：2005-07-27
中(zhong)國鐵(tie)路(lu)工程總(zong)公司圓滿完成(cheng)《內部(bu)會計(ji)控制制度規范(fan)》
為貫徹實施《會(hui)計(ji)法》和(he)財(cai)(cai)政(zheng)部《內(nei)部會(hui)計(ji)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)－基(ji)本(ben)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》，中國鐵(tie)路工(gong)(gong)程總公(gong)(gong)(gong)司(si)從2003年7月成(cheng)立了《總公(gong)(gong)(gong)司(si)內(nei)部會(hui)計(ji)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》課題(ti)研究小(xiao)組，按(an)(an)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)指引和(he)12個子規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)成(cheng)立了12個分課題(ti)研究小(xiao)組落實到(dao)所屬各(ge)企業。先(xian)后組織各(ge)集(ji)團公(gong)(gong)(gong)司(si)、設計(ji)院、工(gong)(gong)廠和(he)總公(gong)(gong)(gong)司(si)財(cai)(cai)務部的有關(guan)業務骨干20余人，通(tong)過專題(ti)研討(tao)、網上交流(liu)、交叉核稿、集(ji)體匯(hui)審等多種方式，按(an)(an)計(ji)劃進度圓滿完成(cheng)了總公(gong)(gong)(gong)司(si)《內(nei)部會(hui)計(ji)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》的編(bian)制(zhi)(zhi)(zhi)(zhi)(zhi)工(gong)(gong)作，并(bing)以中鐵(tie)程財(cai)(cai)［2003］271號發布了《中國鐵(tie)路工(gong)(gong)程總公(gong)(gong)(gong)司(si)內(nei)部會(hui)計(ji)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)指引》，以中鐵(tie)程財(cai)(cai)［2004］35號發布了《貨幣資(zi)(zi)(zi)金(jin)及有價證(zheng)券控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》、《固(gu)定資(zi)(zi)(zi)產控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》、《存貨控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》、《對外投資(zi)(zi)(zi)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》、《對外擔保控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》、《銷售與收款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)（工(gong)(gong)業產品(pin)）》、《采(cai)購與付(fu)款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》、《財(cai)(cai)務管理信(xin)息系統控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》，以中鐵(tie)程財(cai)(cai)［2004］289號發布了《成(cheng)本(ben)費用(yong)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》《籌(chou)資(zi)(zi)(zi)與權益控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》、《工(gong)(gong)程項目控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》、《建(jian)筑產品(pin)銷售與收款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)(gui)(gui)范(fan)(fan)(fan)》。
通過(guo)內(nei)部會計(ji)控(kong)制制度(du)規范的研究與發(fa)布，進一步促進了(le)中國鐵路工程總公司系(xi)統(tong)內(nei)部會計(ji)控(kong)制制度(du)的規范，初步建立(li)了(le)系(xi)統(tong)內(nei)部會計(ji)控(kong)制基(ji)本框架(jia)和(he)運行體系(xi)，為貫徹實施《會計(ji)法》和(he)財政部的《內(nei)部會計(ji)控(kong)制規范》打下(xia)了(le)基(ji)礎(chu)。