电力企业财会内部控制监督机制优化策略

Optimization Strategy of Internal Control and Supervision Mechanism in Electric Power Enterprises

财务部门是电力企业的核心部门,具有财会信息监督、核算等职能,加上企业管理层的决策与各项工作的开展也需依据财务部门提供的财务报告,财务部门在内部控制与监督方面的压力较大。基于此,文章将电力企业财会内部控制监督机制作为研究重点,阐述了财会内部控制工作的执行意义,分析了企业财会监督机制建设现状,并提出了科学可行的措施,以供参考。

The financial department is the core department of electric power enterprises,which has the functions of financial and accounting information supervision and accounting.The decision-making and the development of various tasks of the enterprise management also need to be based on the financial reports provided by the financial department,so the financial department is under greater pressure in internal control and supervision.Based on this,this paper focuses on the internal control and supervision mechanism of electric power enterprises,expounds the implementation significance of financial and accounting internal control,analyzes the current situation of the construction of enterprise financial and accounting supervision mechanism,and puts forward scientific and feasible measures for reference.