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加强企业的会计核算在财务管理中的应用对如实反映企业的经营成果,提高财务信息质量,具有重要的理论研究价值和实际指导意义。本文通过对电力设计院的财务管理应用,确认会计核算体系现状的分析,结合内控制度、风险管理、市场环境及企业会计准则的理论,针对当前国企单位会计核算、财务管理现状及存在问题进行分析,并对今后如何加强财务核算、财务管理、强化内部控制、内部审计等有关制度提出了相应的建议和对策。
The application of strengthening accounting in the financial management of enterprises has an important theoretical and practical significance for accurately reflecting the operating results of enterprises and improving the quality of financial information. Based on the analysis of the application of financial management in the Electric Power Design Institute and the confirmation of the status quo of the accounting system, this paper analyzes the current accounting and financial management status quo and existing problems of the current SOEs based on the theories of internal control system, risk management, market environment and enterprise accounting standards , And put forward corresponding suggestions and countermeasures on how to strengthen financial accounting, financial management, strengthen internal control and internal auditing in the future.