浅论发电企业固定资产的财务核算与管理

Discussion on the Financial Accounting and Management of Fixed Assets in Power Generation Enterprises

伴随着当前经济的飞速发展,市场竞争愈加白炽化,此时,发电企业为了提升自身的经济竞争实力,就必然需要将企业内部的财务管理水平进行阶段性的提高。在企业财务管理过程中,固定资产的财务核算与管理是一项重中之重的工作。鉴于此,论文对发电企业固定资产的财务核算与管理进行分析,从财务管理过程中遇到的问题着手,提出了几点解决的建议。此次研究的主要目的是为了更好地提升现今发电企业固定资产的财务核算与管理工作的质量。

With the rapid development of the economy, the market competition is becoming increasingly incandescent. At this time, power generation enterprises in order to improve their competitive strength, it is necessary to improve the internal financial management level periodically. In the process of enterprise financial management, the financial accounting and management of the fixed assets is a top priority. In view of this, this article analyzes the financial accounting and management of the fixed assets of the power generation enterprises, and proceeding from the problems encountered in the process of financial management, puts forward some suggestions for settlement. The main purpose of this study is to better improve the quality of the financial accounting and management of fixed assets in today＇s power generation enterprises.