县级供电企业内部会计控制问题探索

县级供电企业内部会计控制问题探索(16300字)
摘  要：现代社会中，电力已成为人民生活必不可少的能源，它为各行各业提供能源，关系国计民生，同时保证国民经济实现可持续发展，它是我国国民经济的命脉。在信息高速发展，竞争日趋激烈的今天，半垄断经济体制下的电力企业面临空前的发展机遇的同时也面临着严峻的挑战。许多供电企业，尤其是县级中小型供电企业的内部控制问题，特别是内部会计控制问题非常突出。本文围绕内部会计控制整体架构这条主线展开，分析了县级供电企业目前内部会计控制体制存在的问题，例如，会计信息失真、内部审计弱化等。针对这些问题，本文从内部会计制度控制、内部审计、会计电算化等方面讨论了如何加强企业的内部会计控制。
关键词：内部会计控制；县级供电企业；内部审计；内部控制；外部监督

Exploring Questions about Internal Accounting Control of Electric Power Bureau in County
Abstract: In this modern contemporary society, electric power has been becoming the essential element in people’s life, supplying energy for all kinds of occupations and being related to the future of our country as well as the life of residents. Today, with fierce competition, electric power implementing semi-monopoly system is confronting unprecedented opportunities and challenges. Many electric power enterprises especially lying in county should take care of problems concerning internal accounting control. The main line of this article is about the theory of internal control, and the theme is internal accounting control in county’s electric power enterprises. At the same time, the thesis analyzes the problems about internal accounting control existing in county’s electric power enterprises, such as false accounting information, wakening the effect of internal audit and so forth, and puts forward several advices to resolve these problems.
Keywords: Internal accounting control; County’s electric power enterprise; Internal audit; Internal control; External monitor