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对于企业而言,财务稽核体系属于企业内部控制制度的重要组成部分,建立财务稽核体系能够有利于企业的会计人员对自身的核算工作进行检查或者是审核,并且对还能够及时纠正会计人员在工作过程中所出现的错误,以此来有效提高企业会计的核算工作准确程度。财务稽核体系被应用在各类行业当中,供电企业作为我国的基础性企业,同样的也不例外。只是目前供电企业颞部的财务稽核体系目前还存在一定问题,因此完善电力企业的财务稽核体系是非常重要的。本次研究的主要内容就为对财务稽核体系的概念以及相关问题进行分析,并且探讨完善电力企业财务稽核体系的建议。
For enterprises, the financial audit system is an important part of the internal control system, the establishment of financial audit system can help the accounting staff to audit their own accounting work or audit, and also be able to promptly correct the accounting staff in the work In the process of mistakes, in order to effectively improve the accuracy of accounting accounting work. Financial audit system is used in various industries, power supply enterprises as China’s basic business, the same is no exception. However, there are still some problems in the current financial auditing system of the power supply enterprise. Therefore, it is very important to perfect the financial auditing system of the power enterprises. The main content of this study is to analyze the concept of financial audit system and related issues, and to explore ways to improve the financial audit system of power companies recommendations.