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在多方筹资的经济发展方式下,电力发电企业旧的会计核算体系提供的信息已不能满足会计报表信息使用者,尤其是投资者的要求,更不能适应电力企业向社会市场公开筹资和股票上市的需要。 云南省电力公司在资金管理上坚持“综合使用,平衡调度”原则,为加快开发云南省电力资源提供了必要资金保证。但是,随着经济体制改革和公司制的推行,与其他行业上市公司相比较,电力企业现行的会计核算体系提供的决策信息,尤其是资金利用和投资收益能力指标缺乏竞争力。因为电力企业在自
Under the multi-fund-raising economic development model, the information provided by the old accounting system of the power generation enterprise cannot satisfy the users of the accounting statements, especially the requirements of the investors, and it cannot adapt to the public financing and stock listing of the power companies to the social market. need. Yunnan Electric Power Company adheres to the principle of “comprehensive use and balanced dispatch” in fund management, and provides necessary capital guarantee for accelerating the development of power resources in Yunnan Province. However, with the implementation of the economic system reform and the corporate system, comparing with listed companies in other industries, the decision-making information provided by the current accounting system of power companies, especially the indicators of capital utilization and investment returns, is not competitive. Because the power companies are in