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市场经济的发展给我国电厂的发展创造了巨大的机遇,同样也使电厂的发展面临着越来越激烈的竞争。在这种背景下,电厂的内部管理也凸显出很多的问题,特别是电厂对会计内部控制方面仍有诸多不足,这些不足和管理缺陷严重威胁到电厂的资产安全、会计信息质量及管理质量等方面。因此,本文对会计内部控制进行了简要的概述,并对电厂会计内控存在的问题进行了分析,最后提出了几点提高电厂会计内控的有效方法,以此希望能为电厂的健康发展提供一些可行的办法。
The development of market economy has created tremendous opportunities for the development of power plants in our country and also made the development of power plants facing more and more intense competition. In this context, the internal management of power plants also highlights many problems. In particular, there are still many deficiencies in power plant’s internal accounting control. These deficiencies and management shortcomings threaten the safety of plant assets, the quality of accounting information and management quality, etc. aspect. Therefore, this paper gives a brief overview of the internal control of the accounting, and analyzes the problems existing in the internal control of the power plant. At last, it puts forward some effective methods to improve the internal control of the power plant, hoping to provide some feasible for the healthy development of the power plant. Approach.