由于企业财务治理结构不合理引发的问题、矛盾层出不穷,电力行业急待形成一个完善的财务治理理论体系来指导改革实践的顺利进行。本文首先对我国电力体制的沿革进行了阐述,接着对电力企业财务治理现存问题进行分析,最后总结出完善电力企业财务治理的对策。 Due to the unreasonable problems caused by the unreasonable structure of corporate financial governance, conflicts emerge one after another, and the power industry urgently needs to form a sound theoretical system of financial governance to guide the smooth implementation of the reform. This paper first elaborates the evolution of China’s power system, then analyzes the existing problems of financial management in power enterprises, and finally sums up the countermeasures to improve the financial management of power enterprises.