本文通过分析铁路施工企业内部控制制度建立与运行中存在的问题以及企业加强内控制度的重要性,在企业控制环境以及风险防范等方面提出了具有针对性的解决措施。与此同时,对于企业控制活动以及监督检查、信息沟通等方面的问题也得到了有效地解决。 By analyzing the problems existing in the establishment and operation of the internal control system of railway construction enterprises and the importance of strengthening the internal control system of the railway construction enterprises, this paper puts forward some targeted solutions in the control environment and risk prevention of enterprises. In the meantime, the problems concerning corporate control activities, supervision and inspection, and information communication have also been effectively solved.