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财务管理是保障资金合理有效利用的主要手段,财务管理主要包括投资管理、筹资管理、营销管理、资产管理和成本管理。但是大部分企业的财务管理往往只重视资金方面的管理,忽视财务内控,造成内部管理机制与企业财务管理的脱节,给企业财务造成不必要的损失。本文对供电企业内部治理机制下的财务内控模式进行研究,为供电企业日后的财务管理改革提供建议。
Financial management is the main means to ensure the rational and effective use of funds. Financial management mainly includes investment management, fund management, marketing management, asset management and cost management. However, the financial management of most enterprises tend to focus only on fund management, neglect financial internal control, causing the internal management mechanism to be out of step with the enterprise financial management, resulting in unnecessary losses to the corporate finance. This paper studies the financial internal control model under the internal governance mechanism of power supply enterprises and provides suggestions for the future financial management reform of power supply enterprises.