财务集约化管理是国家电网公司提出的财务管理新模式,它以内涵式的增长为基本特征,依靠生产要素的优化组合来实现电网公司的发展。财务集约化管理模式的实施,实现了电网企业财务管理体制从“金字塔”向“扁平化”的转变,财务管理的效率得到提高,也使会计监督的内涵得到扩展。在推行集约化管理过程中,会计监督的创新和发展 Financial intensive management is a new mode of financial management proposed by State Grid Corporation of China. It takes the connotation growth as the basic characteristic and relies on the optimized combination of production factors to realize the development of power grid companies. The implementation of the financial intensive management mode has realized the transformation from the “pyramid” to the “flat” of the financial management system of the power grid, the improvement of financial management efficiency and the expansion of the connotation of accounting supervision. In the process of promoting intensive management, innovation and development of accounting supervision