Abstract: As an important part of the railway enterprise management system, if the financial accounting management work is not strengthened, it will threaten its overall economic benefits. With the effective development of science and technology, information technology has been integrated into railway financial accounting management in recent years. Although the management efficiency has been effectively guaranteed to some extent, it has also exacerbated financial risks. In response to this phenomenon, strengthening the internal control work of the railway is also the trend of the development of railway enterprises. Based on the status quo of the development of internal control, specific analysis of influencing factors is needed to strengthen the control effect of internal management and promote the overall development of railway enterprises.