电力工业是我国的基础产业之一,在国民经济的发展中处于举足轻重的地位。随着配电柜中小企业的不断向前发展,其内部控制过程中暴露的问题越来越多。本文为此结合配电柜中小企业的实际情况存在的问题,比如会计机构设置不合理、会计信息失真、会计控制机制不健全和会计审计部门独立性不强等,对其内部会计控制体系进行改进。 The power industry is one of China’s basic industries and plays a decisive role in the development of the national economy. With the continuous development of SMEs in distribution cabinets, more and more problems are exposed in the process of internal control. This article is based on the actual situation of SMEs in distribution cabinets, such as unreasonable accounting establishment, distortion of accounting information, unsound accounting control mechanism and weak independence of accounting auditing department, to improve its internal accounting control system .