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当前,随着电力体制改革的推进与深化,电力体制改革已逐步展开,由垄断走向独立竞争,由生产型向经营型转变成为电力企业发展的方向,新的电力企业格局正在逐步形成,在当前电力体制改革总体目标中,“提高效率、降低成本、健全电价机制、优化资源配置”等具体目标均与财务管理密切相关。我国电力行业财务信息化已经完成了从单项业务处理到核算系统的发展历程,开始在向集中核算与企业资源规划等管理信息化的方向迈进,为实现财务管理的现代化奠定了良好的基础。
At present, with the deepening and deepening of the reform of the power system, the reform of the power system has been gradually carried out. From monopoly to independent competition, the transformation from a production type to a management type has become the direction for the development of power enterprises. The pattern of new power enterprises is gradually taking shape. At present, In the overall goal of the power system reform, the specific goals of “improving efficiency, reducing costs, improving electricity tariff mechanism and optimizing resource allocation” are closely related to financial management. The financial informationization of China’s electric power industry has completed the course of development from single business processing to accounting system and started to move toward centralized information management and enterprise resource planning and other management informationization, laying a good foundation for the modernization of financial management.