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加强发电企业的财务管理水平对于提高发电企业综合竞争实力就显得尤其重要,其中对固定资产的财务核算与管理是发电企业的一项基础的工作之一,然而在发电企业中对固定资产的财务核算与管理工作中还存在着一些问题,不利于提高发电企业的财务管理水平。本文从发电企业固定资产的特点出发,分析了发电企业固定资产的财务核算与管理存在的问题,并提出了几点完善发电企业固定资产的财务核算与管理的对策。
It is especially important to strengthen the financial management of power generation enterprises to improve the comprehensive competitiveness of power generation enterprises. Among them, the financial accounting and management of fixed assets is one of the basic tasks of power generation enterprises. However, Accounting and management work there are still some problems, is not conducive to improving the financial management of power generation companies. Based on the characteristics of fixed assets in power generation enterprises, this paper analyzes the existing problems of financial accounting and management of fixed assets in power generation enterprises and puts forward some countermeasures to improve the financial accounting and management of fixed assets in power generation enterprises.