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一、引言2008年5月,财政部会同证监会、审计署、国资委、银监会、保监会共同制定了《企业内部控制基本规范》,6月28日发布,自2009年7月1日起在上市公司范围内施行。2010年4月,财政部等五部委又联合发布了《企业内部控制配套指引》,《企业内部控制基本规范》和《企业内部控制配套指引》共同构成了我国企业内部控制体系,标志着我国企业内部控制建设又步入了一个新的时期。供电企业销售的电能是一种特殊的商品,购进、销售同时完成,购电资金的支付和输配电成本的发生、售电收入的回收和上交等经济活动引起大量的资金频繁运动。加强企业会计内部控制,保护财产安全,防范企业风险,是提高公司经营效益,提高公司可持续发展能力的重要手段。
I. Introduction In May 2008, the Ministry of Finance, together with the Securities Regulatory Commission, the National Audit Commission, the State Assets Supervision and Administration Commission, the China Banking Regulatory Commission, and China Insurance Regulatory Commission, jointly formulated the “Basic Norms for Corporate Internal Control”, which was released on June 28 and will be listed on July 1, 2009. Companywide implementation. In April 2010, the five ministries and commissions of the Ministry of Finance jointly issued the “Guidelines for Internal Control of Enterprises”, “Basic Norms for Internal Control of Enterprises” and “Guidelines for Internal Control of Corporate Internal Control” together constitute the internal control system of enterprises in China, marking the Chinese enterprises The construction of internal control entered a new period. The electrical energy sold by the power supply company is a special commodity. Purchases and sales are completed at the same time. Payments for the purchase of electricity and the cost of power transmission and distribution, the recovery of sales revenue, and the handing-in of such services have caused frequent movements of funds. Enhancing the internal control of corporate accounting, protecting property safety, and preventing enterprise risks is an important means to improve the company’s operating efficiency and improve the company’s sustainable development capabilities.