发挥财务稽核作用,强化供电企业内控机制

The Role of Financial Auditing in Strengthening the Internal Control Mechanism of Power Supply Enterprises

内部控制机制是现代企业内部实施科学管理的主体组成部分,不断发展变化的内、外部环境,对企业内控提出了更新、更高的要求。结合近年来财务稽核工作的开展情况、ERP项目建设对业务流程优化和精益化管理水平提升的影响,重点阐述财务稽核在企业内控中的作用,针对ERP实施带来的财务稽核特点,提出发挥财务稽核作用的相关措施和建议,以强化供电企业内控。

The internal control mechanism is the main component of scientific management of modern enterprises, and the developing and changing internal and external environment leads to a higher requirement for the internal control of enterprises. Based on the financial auditing work in recent years and the impact of ERP project construction on optimizing business processes and improving the lean management level, the paper particularly discusses the role of financial auditing in a enterprise＇s internal control, and proposes some relevant measures and suggestions for playing the role of financial auditing to strengthen the internal control of power supply enterprises according to the new characteristics of financial auditing with implementation of ERP.