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作为承担国家基础设施建设,为企业与百姓提供电力保障的电力行业,对整个国家的经济运行发挥着巨大的作用。目前,随着我国《企业会计准则》、《企业内部控制制度》的相继出台,电力企业财务管理工作得到了有效的规范,但由于电力企业自身的行业特点及对相关财经法规缺少必要的重视,电力行业在日常财务管理中仍存在着一些亟待解决的问题。本文通过对目前我国电力行业财务管理中存在的不足进行分析的基础上,就如何加强财务管理提出若干建议。
As a power industry undertaking the construction of national infrastructure and providing electricity for enterprises and people, it plays an enormous role in the economic operation of the entire country. At present, with the successive promulgation of “Accounting Standards for Business Enterprises” and “Internal Control System” in our country, the financial management of electric power enterprises has been effectively regulated. However, due to the characteristics of electric power enterprises themselves and the lack of necessary attention to relevant financial laws and regulations, The power industry still has some problems to be solved in the daily financial management. Based on the analysis of the existing problems in the financial management of China’s electric power industry, this article puts forward some suggestions on how to strengthen the financial management.