近年来,由于各行各业发展过程中对电能需求量的不断增加,有效的推动我国电力行业的发展进程。在电力企业快速发展过程中,我国电力市场也加快了开放的步伐,这就使电力企业内部环境和外部环境发生了较大的变化。电力企业为了能够在激烈的市场竞争中占据优势,则需要加强会计内部控制体系的建设,通过加强会计内部控制,从而有效的降低企业发展过程中的风险,提高企业的经济效益,加快企业健康、持续发展的步伐。 In recent years, as all walks of life in the development process of increasing demand for electrical energy, effectively promote the development of China’s power industry process. In the process of rapid development of power enterprises, the electricity market in our country has also accelerated the pace of opening up. This has caused great changes in the internal environment and the external environment of power enterprises. In order to take advantage of the fierce market competition, electric power enterprises need to strengthen the construction of internal control system of accounting. By strengthening the internal control of accounting, power companies can effectively reduce the risks in the process of enterprise development, increase the economic benefits of enterprises, speed up the enterprise’s health, The pace of sustainable development.