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国家电力公司根据社会市场的动态制定了一种新的财务管理模式,即财务集约化管理,其主要依靠生产要素的优化组合,实现电力企业财务管理效率的提高。但是在财务集约化的模式下出现了一些财务管理和控制上的问题,必须加强电力企业财务集约化模式下的内部监督,才能保证资产的科学管理和资源的优化配置。本文主要通过分析电力企业财务集约化模式下财务管理和控制上存在的问题,探讨集约化模式下加强内部财务监督的措施。
According to the dynamics of the social market, State Power Corporation has formulated a new financial management mode, namely, financial intensive management. It mainly relies on the optimized combination of production factors to improve the efficiency of financial management in power enterprises. However, some financial management and control problems have emerged under the mode of financial intensive. The internal supervision under the financial intensive mode of electric power enterprises must be strengthened in order to ensure the scientific management of assets and the optimal allocation of resources. This paper mainly analyzes the existing problems in the financial management and control under the financial intensive mode of electric power enterprises and discusses the measures to strengthen the internal financial supervision under the intensive mode.