健全基建财务内控体系策略研究

Strategy Research on Improving the Internal Capital Financial Control System

为培育企业核心竞争力,电力基建行业急需运用企业风险管理与内部控制理论,建立和实施基建财务内控体系,并同步建立内控体系的信息化运行平台。实现从职能管理转向流程管理;物资实物流与价值流同步流转;建立业务财务一体化管理平台;强化财务监督职能,达到动态控制投资情况的效果,实现工程竣工决算"一点即决"。

In order to cultivate the core competitiveness of enterprises, electric power infrastructure industry is in urgent need of applying enterprise risk management and internal control theory to establish and implement the in- ternal control system of infrastructure finance, and synchronously establish an information operation platform for the internal control system. Thus the company can achieve transformations from the functional management to the process management, from material logistics to value flow. The establishment of business - finance management platform and the strengthening of financial supervision will help to achieve the effect of dynamic control of invest- ment and the immediate final accounts of a project.