电力企业管理会计体系建设研究

Research on the Construction of Accounting System for Electric Power Enterprise Management

2014年财政部发布《关于全面推进管理会计体系建设的指导意见》,提出建设中国特色的管理会计体系。电力企业作为关乎国计民生的企业,也需要建设管理会计体系,从而提高企业管理水平。为了建设管理会计体系,电力企业应该大量使用管理会计工具方法;总结电力企业管理会计实践经验;构建系统化的管理会计人才队伍和积极运用现代技术等手段。

In 2014, the Ministry of Finance issued the Guiding Opinions on Promoting the Construction of Management Accounting System in an All-round Way, and put forward the idea of building a management accounting system with Chinese characteristics. As an enterprise concerned with national economy and people’s livelihood, electric power enterprises also need to build management accounting system to improve the level of enterprise management. In order to build a management accounting system, power enterprises should use a large number of management accounting tools and methods;summarize the practical experience of power enterprise management accounting;build a systematic team of management accounting personnel and actively use modern technology and other means.