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随着电力行业的快速发展,国家赋予电力部门原有的政策优势在逐步消失,建立内部会计控制制度,有助于降低部门经济成本,有效监控部门经济状况,确保计划目标的实现。农电企业内部会计控制制度建设中存在的问题对内部会计控制制度的认识不足,观念淡薄。由于企业领导多数重生产、轻经营管理,致使缺乏内部会计控制制度理念,对内部会计控制建设认识不足,忽视了内部会计控制制度的建立和实施。供电部门的内部会计制度不匹配性、缺失性,就无法确保管理部门指定的方针政策得到有效实施,使内部会计控制制度失去了应有的刚性和严肃性。会计人员素质较差,导致预见性和执行力较弱。财务内控的目的就在于要预见到有可能出现的问题,事先采取措施,加以防范。有的旗县电力公司虽有财务内控制度,但缺乏执行力或执行力较弱,久而久之,也就形同虚设。究其原因,在于这些单位的负责人对财务内控的认识没有到位,导致行
With the rapid development of the power industry, the existing policy advantages given by the state to the power sector are gradually disappearing. Establishing an internal accounting control system helps to reduce the economic costs of the departments, effectively monitor the economic conditions of the departments and ensure the achievement of the planned targets. Existing problems in the construction of the internal accounting control system of rural power enterprises The understanding of the internal accounting control system is not enough and the concepts are weak. As the majority of business leaders re-production, light management, resulting in the lack of internal accounting control system concept, lack of understanding of the internal accounting control, ignoring the establishment and implementation of the internal accounting control system. The incompatibility and lack of internal accounting system of the power supply department can not ensure the effective implementation of the guidelines and policies specified by the management department and make the internal accounting control system lose its due rigidity and seriousness. Poor quality accounting personnel, leading to predictability and execution is weak. The purpose of financial control is to foresee the possible problems, take measures in advance to prevent. Although some Qixian power companies have a financial internal control system, they lack the execution power or have weak enforcement power. In the course of time, they will be negligent. The reason is that the head of these units on the financial control of the understanding is not in place, leading to