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规范的财务运作不仅能提高企业的管理水平,防患风险于未然,同时也能使所有者权益实现最大化。笔者根据电力施工企业的实际情况,考虑将内部控制、盈余管理和信息披露三方面作为财务管理规范化的重要内容。完善的内部控制是财务管理规范的基础,良好的盈余管理能力是账务管理规范的提升,而“阳光”适度的信息披露将是财务管理规范的重要补充。
Normative financial operation can not only improve the management level of the enterprise, prevent risks in the first place, but also maximize the rights and interests of the owners. According to the actual situation of power construction enterprises, the author considers that the three aspects of internal control, earnings management and information disclosure should be the important contents of the standardization of financial management. Perfect internal control is the basis of financial management practices. Good earnings management capability is the improvement of accounting standards, and appropriate information disclosure will be an important complement to financial management practices.