| Internal accounting control is an important management system of enterprise, according to the national laws and regulations related to accounting and law, at the same time, combining with the characteristics of the unit operation and management requirements, is an important part of enterprise internal control, the purpose is to ensure that the enterprise accounting, legal, true, complete, and protect the security of the assets complete, ensure the authenticity of accounting statements, with the goals of enterprise management, the electric power enterprise is a national energy companies, for the important role in national economy, electric power market is the basic orientation of the electric power development in the future; Electricity market mainly by the power of production, transportation, sales is given priority to, the change of economic environment, especially for electric power enterprises enjoy preferential policies of countries no longer enjoyed before, the requirement of electric power enterprises to improve their management level, the constraint of the self economic activity and guard against the risk of enterprise, to occupy a broader market. This article through to the internal accounting control of the power supply enterprise, analysis of the current situation of the application of the theory and method of internal accounting control, puts forward their optimum design of power supply enterprise internal accounting control.Ensure the power supply enterprise’s economic goals can be achieved complete, build system of internal accounting control, reducing production cost of departments, to eliminate fraudulent behavior, such as it is for some weak links in the enterprise internal control oversight, personnel seriously enough, leading to financial management confusion, the target deviation. Again, the establishment of power supply enterprise internal accounting control system to strengthen the management of state-owned assets, prevent loss of assets have a positive effect. |
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