论文部分内容阅读
独有的垄断经营在存在于我国电力企业中,而这也是财务管理中出现诸多薄弱环节的原因,其中对成本的管理失去控制和不正确的财务风险控制都是比较突出的问题。而现今企业还没有建立起有效的预算管理体系,企业中也普遍存在信息化管理体系发展滞后的现象。本文针对供电企业财务风险作出了论述,对其会计内部控制制度的加强作出探讨,希对相关工作者提供一些参考和建议。
The unique monopolistic operation exists in the power enterprises in our country, and this is also the reason why there are many weak links in the financial management. Among them, the uncontrolled cost management and incorrect financial risk control are all prominent problems. Nowadays, enterprises have not set up an effective budget management system, and the phenomenon of the development of information management system lagging behind is also common in enterprises. This article makes an elaboration on the financial risk of power supply enterprises, and discusses the strengthening of its internal accounting control system. It hopes to provide some references and suggestions to the relevant workers.