电力企业在会计核算中存在的问题与对策-以安龙供电局为例.doc

摘 要 电力企业是国家基础能源行业，关乎着民生大计。电力企业是一个特殊的行业，以全社会为服务对象，电力企业发展的好坏关系国计民生，对一国经济的发展和社会进步起了重要影响。在电力企业的财务管理中,会计核算的基础性决定了它所发挥的重要作用,而且会计核算关乎着电力企业会计信息的真实性,这是企业会计实施的目的所在。现今社会的经济发展使电力企业会计核算量的增加,也给电力企业会计核算工作带来或多或少的问题。本文主要对电力企业会计信息体系进行探究，简述电力企业会计信息体系理论，提出电力企业会计信息体系在企业日常管理中出现的相关问题，并对如何完善电力企业会计信息体系进行探究。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。 关键词：电力企业；会计核算 ；问题 ；核算管理 Problems and Solutions Power companies that exist in Accounting ---- A Case Study in Anlong Supply Bureau Abstract Power Enterprise is a national basis the energy sector, related to the livelihood of people. Power Enterprise is a special industry, to the whole of society as a target, the quality of peoples livelihood, the power of enterprise development, to a countrys economic development and social progress has played an important impact. In the electric power enterprise financial management, accounting basis determines the important role it plays, and accounting related to the authenticity of the power enterprises accounting information, which is the purpose of the implementation of corporate accounting lies. Current economic and social development so that the amount of increase in power accounting business accounting, it also brings problems more or less to the power companies accounting work. This paper focuses on the accounting information system for the power companies to explore, brief power enterprise accounting information system theory, the accounting issues related to power enterprise information systems appeared in the daily management of the enterprise, and how to improve the accounting information system for the power companies to explore. This paper analyzes the accounting work of several large power companies existing problems and issues raised in accordance with the targeted optimization measures and countermeasures. Keywords: power companies accounting problem accounting management 目 录 摘要 I Abstract III 第1章 课题研究背景与价值 1 1.1选题意义与价值 1 1.2 研究综述 1 1.2.1国内研究现状 1 1.2.2国外研究现状 5 1.3选