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随着改革开放的影响与推进,电力系统有着极具挑战性的发展机遇,作为重要的能源行业,电力公司这个特殊的输变电行业直接关系到社会的发展,建立健全电力公司的财务内部控制体系,保证其财务系统的安全性,提高电力公司的稳定,是当时代的最基本要求。本文阐述了内部控制理论的概念,结合理论与实践分析了当前电力公司财务内部控制中存在的问题,最后提出了几点财务内部控制体系的强化对策。今年国网江西省电力公司物资部进行集中规模的招标物资合同的签订,主要的内容有输变电项目2016年第三次变电设备的招标采购、第三次线路装置性材料招标采购以及第一次的物资流标招标采购,这对国网江西省电力公司的整体管理要求非常高,基于内控理论的电力公司财务内部控制体系的构建能够发挥重要的作用。
As the impact of reform and opening up, the power system has a very challenging development opportunity. As an important energy industry, the power company, a special power transmission and transformation industry, has a direct bearing on the development of society and the financial internal control of power companies System, to ensure the safety of its financial system, improve the stability of the power company, is the most basic requirements of the times. This article expatiates the concept of internal control theory, analyzes the problems existing in the current financial company’s internal control with theory and practice, and finally puts forward some measures to strengthen financial internal control system. This year, the State Grid Jiangxi Power Company Materials Department to conduct a large-scale procurement of tender materials contract, the main contents of transmission and distribution projects in 2016 the third bidding and purchasing of substation equipment, the third line of equipment bidding and procurement of materials and Once the material flow bidding procurement, which State Grid Jiangxi Power Company’s overall management requirements are very high, based on the internal control theory of power company financial internal control system can play an important role.