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供电企业是关系到国计民生的支撑性企业,供电企业加大对电网建设的投入,而国家对电网投入的支持力度也在加大。今年以来,和电力企业相关的工程项目不断增加,所涉及到的投标施工、验收、结算以及和财务相关的全过程,都涉及到投资金融等多个环节,主要体现在资金需求量大等特点。正是由于县级供电企业工程项目繁多,建设周期长,所需资金量大,因此引起在项目工程中的财务成本控制以及财务决算编制等方面会出现进展缓慢的现象,因而导致会计信息失真。而随着外部监管力量的加强,县级供电企业内部体制的不断完善,不同部门对于电力企业项目财务管理的考核也日益增强,工程项目财务管理成为县级供电企业管理的一个难点和重点。
Power supply enterprises are related to the national economy and the people’s livelihood supportive enterprises, power supply companies to increase investment in power grid construction, and the state investment in power grid support is also increasing. Since the beginning of this year, engineering projects related to electric power enterprises have been on the increase. The bidding, acceptance, settlement and the whole financial-related process involved in the investment and finance sectors are mainly characterized by the large demand for funds . Due to the large number of construction projects, long construction period and large amount of funds required for county-level power supply enterprises, slow progress in the control of financial costs in the project construction and preparation of financial accounts will lead to the distortion of accounting information. With the strengthening of external regulatory power, the continuous improvement of the internal system of county-level power supply enterprises and the examination of the financial management of power enterprises by different departments have also been increasingly strengthened. The financial management of construction projects has become a difficult and important point in the management of county-level power supply enterprises.