在财务集约化的管理背景下,改善电力企业内部审计管理机构,充分发挥审计职能,是提高电力企业经营管理水平的关键因素。而随着这种集约化的发展,电力企业内部审计部门也出现了许多问题,如审计部门权责不对等、内审工作人员综合素质欠缺、对内审工作认识不够等。鉴于此,本文介绍了电力企业财务集约化管理对内审的要求,分析了内部审计对财务集约化管理的影响,并提出了财务集约化管理背景下电力企业内部审计的实施策略,以期促进电力企业规范化运营和发展。 Under the background of financial intensive management, improving the internal audit management organization of power companies and giving full play to the audit function are the key factors in improving the operation and management level of power companies. With the development of such intensification, the internal audit department of power companies has also experienced many problems, such as the unequal power and responsibility of the audit department, the lack of comprehensive quality of the internal audit staff, and the lack of awareness of internal audit work. In view of this, this article introduced the requirements of internal scrutiny of the financial intensive management of electric power enterprises, analyzed the impact of internal audit on financial intensive management, and put forward the implementation strategy of internal audit of electric power companies under the background of financial intensive management in order to promote electricity. Enterprise standardized operation and development.