文章來源：中國鐵路工(gong)程總公司 發(fa)布時間：2005-07-27
中國(guo)鐵路(lu)工程總公司圓滿完成《內部會計(ji)控制(zhi)(zhi)制(zhi)(zhi)度規范》
為貫(guan)徹實(shi)施《會計法》和(he)財政部(bu)(bu)《內(nei)部(bu)(bu)會計控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)－基本(ben)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》，中國(guo)鐵路工程(cheng)(cheng)(cheng)(cheng)總(zong)(zong)公司從2003年7月(yue)成(cheng)(cheng)立了(le)(le)《總(zong)(zong)公司內(nei)部(bu)(bu)會計控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》課(ke)題研(yan)究(jiu)小組，按(an)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)指引和(he)12個(ge)子規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)成(cheng)(cheng)立了(le)(le)12個(ge)分(fen)課(ke)題研(yan)究(jiu)小組落實(shi)到所屬各企業。先后組織各集(ji)團公司、設計院、工廠和(he)總(zong)(zong)公司財務部(bu)(bu)的有(you)(you)關業務骨干20余(yu)人，通過專題研(yan)討、網上(shang)交(jiao)流(liu)、交(jiao)叉核稿、集(ji)體匯審(shen)等多(duo)種方(fang)式，按(an)計劃進度圓滿完成(cheng)(cheng)了(le)(le)總(zong)(zong)公司《內(nei)部(bu)(bu)會計控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》的編制(zhi)(zhi)(zhi)工作，并以中鐵程(cheng)(cheng)(cheng)(cheng)財［2003］271號發布了(le)(le)《中國(guo)鐵路工程(cheng)(cheng)(cheng)(cheng)總(zong)(zong)公司內(nei)部(bu)(bu)會計控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)指引》，以中鐵程(cheng)(cheng)(cheng)(cheng)財［2004］35號發布了(le)(le)《貨幣(bi)資(zi)(zi)金(jin)及(ji)有(you)(you)價證券控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》、《固定資(zi)(zi)產(chan)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》、《存貨控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》、《對外(wai)投資(zi)(zi)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》、《對外(wai)擔保控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》、《銷售與(yu)收(shou)款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)（工業產(chan)品）》、《采購與(yu)付款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》、《財務管(guan)理信息系統控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》，以中鐵程(cheng)(cheng)(cheng)(cheng)財［2004］289號發布了(le)(le)《成(cheng)(cheng)本(ben)費用控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》《籌資(zi)(zi)與(yu)權益控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》、《工程(cheng)(cheng)(cheng)(cheng)項目控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》、《建筑產(chan)品銷售與(yu)收(shou)款控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)規(gui)(gui)(gui)(gui)范(fan)(fan)(fan)(fan)(fan)(fan)》。
通過內部(bu)會(hui)(hui)計(ji)控(kong)制(zhi)制(zhi)度(du)規(gui)范的(de)研究與發布，進一步促(cu)進了中國鐵路工程總公(gong)司系(xi)統(tong)內部(bu)會(hui)(hui)計(ji)控(kong)制(zhi)制(zhi)度(du)的(de)規(gui)范，初步建立了系(xi)統(tong)內部(bu)會(hui)(hui)計(ji)控(kong)制(zhi)基(ji)(ji)本框架和運(yun)行體系(xi)，為(wei)貫徹實(shi)施《會(hui)(hui)計(ji)法(fa)》和財(cai)政部(bu)的(de)《內部(bu)會(hui)(hui)計(ji)控(kong)制(zhi)規(gui)范》打下了基(ji)(ji)礎。