文章來源：中國(guo)鐵路工(gong)程總公(gong)司(si) 發布時間(jian)：2005-07-27
中(zhong)國(guo)鐵路工程總公司(si)圓滿完成《內部會計控制(zhi)制(zhi)度規范》
為貫徹實施《會計(ji)法(fa)》和(he)財(cai)(cai)政(zheng)部(bu)(bu)(bu)《內(nei)部(bu)(bu)(bu)會計(ji)控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)－基本規(gui)(gui)范(fan)(fan)(fan)》，中(zhong)國(guo)鐵路工程總公(gong)司從2003年7月成立了(le)《總公(gong)司內(nei)部(bu)(bu)(bu)會計(ji)控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》課題研(yan)究小組(zu)，按(an)規(gui)(gui)范(fan)(fan)(fan)指引和(he)12個子規(gui)(gui)范(fan)(fan)(fan)成立了(le)12個分課題研(yan)究小組(zu)落實到所屬(shu)各(ge)企業(ye)。先后組(zu)織各(ge)集團公(gong)司、設(she)計(ji)院、工廠和(he)總公(gong)司財(cai)(cai)務(wu)部(bu)(bu)(bu)的(de)有關業(ye)務(wu)骨干20余人，通過專(zhuan)題研(yan)討、網上交流、交叉核稿、集體匯審等(deng)多種(zhong)方式，按(an)計(ji)劃(hua)進度圓滿完成了(le)總公(gong)司《內(nei)部(bu)(bu)(bu)會計(ji)控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》的(de)編制(zhi)(zhi)(zhi)(zhi)工作(zuo)，并以中(zhong)鐵程財(cai)(cai)［2003］271號發布(bu)了(le)《中(zhong)國(guo)鐵路工程總公(gong)司內(nei)部(bu)(bu)(bu)會計(ji)控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)指引》，以中(zhong)鐵程財(cai)(cai)［2004］35號發布(bu)了(le)《貨(huo)幣資金及有價證券控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》、《固(gu)定資產控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》、《存貨(huo)控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》、《對外(wai)投資控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》、《對外(wai)擔保控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》、《銷售與(yu)收(shou)款控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)（工業(ye)產品(pin)(pin)）》、《采購與(yu)付款控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》、《財(cai)(cai)務(wu)管理信息(xi)系統控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》，以中(zhong)鐵程財(cai)(cai)［2004］289號發布(bu)了(le)《成本費(fei)用(yong)控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》《籌資與(yu)權益控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》、《工程項(xiang)目控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》、《建筑(zhu)產品(pin)(pin)銷售與(yu)收(shou)款控(kong)制(zhi)(zhi)(zhi)(zhi)規(gui)(gui)范(fan)(fan)(fan)》。
通過內(nei)部(bu)會計(ji)控制制度規范(fan)(fan)的(de)研究與發布，進一步促進了(le)(le)中國鐵路(lu)工程總(zong)公司系統(tong)內(nei)部(bu)會計(ji)控制制度的(de)規范(fan)(fan)，初步建立(li)了(le)(le)系統(tong)內(nei)部(bu)會計(ji)控制基(ji)本框架(jia)和(he)運行體系，為貫徹實施《會計(ji)法》和(he)財政部(bu)的(de)《內(nei)部(bu)會計(ji)控制規范(fan)(fan)》打下(xia)了(le)(le)基(ji)礎。