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当前电力集体企业改革正处于关键时期,深化改革、依法治企的现实需要和自身的发展都要求其进一步加强与规范财务管理。电力集体企业经过近三十年的发展,财务工作不断完善和提高,取得了良好成绩,但仍然存在一定的不足,有待于进一步规范和加强。结合当前现状,就电力集体企业进一步规范财务管理有关问题进行了探讨和研究,认为应健全财务制度体系,强化制度执行力度;规范会计核算,提高会计信息质量;实行全面预算管理,确保主要指标可控在控;尝试开展同业对标,提升管理水平;开展经营效益诊断分析,提高经济效益;强化依法治企,保证企业健康发展;加强培训,提高人员素质,从而进一步规范和加强财务管理,对实际工作具有一定的指导意义。
At present, the reform of collective power enterprises is in a crucial period. Deepening the reform, the actual needs of governing enterprises according to law and its own development all require it to further strengthen and standardize its financial management. After nearly 30 years of development, the electric power collective enterprises have continuously improved and improved their financial work and achieved good results. However, there are still some problems that need to be further standardized and strengthened. Combined with the current situation, this paper discusses and studies the related issues of further regulating financial management in electric power collective enterprises, and thinks that the financial system should be perfected and the enforcement of system should be strengthened. The accounting should be regulated to improve the quality of accounting information. The overall budget should be managed to ensure that the main indicators Control in control; try to carry out the benchmarking with the industry, improve management level; to carry out diagnosis and analysis of business efficiency and improve economic efficiency; strengthen the rule of law enterprises, to ensure the healthy development of enterprises; strengthen training and improve the quality of personnel, so as to further standardize and strengthen financial management, Practical work has some guiding significance.