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在体制改革的背景下,供电企业作为国家至关重要的一支,其内部的会计核算工作存在一些问题,有待优化和完善。本文分析了供电企业会计核算工作中的几大现存问题,并根据问题提出了针对性的优化措施和对策,即设置合理会计机构,提高从业人员素质;完善企业内控制度,健全外部监督机制;规范会计核算体系,加大法制建设力度。为供电企业的会计核算工作提出了指导性的发展建议。
In the context of the system reform, power supply enterprises as the country a vital one, its internal accounting work there are some problems to be optimized and improved. This paper analyzes several major existing problems in the accounting of power supply enterprises, and puts forward some optimized measures and countermeasures according to the problems, that is, setting up a reasonable accounting organization to improve the quality of employees; perfecting the internal control system and improving the external supervision mechanism; Accounting system, increase the legal system. For the power supply enterprise accounting work put forward the guiding development proposal.