摘要
隨著市場經(jīng)濟(jì)體制的不斷發(fā)展和逐步完善,企業(yè)管理體制的改革不斷深化,內(nèi)部會計控制制度對于企業(yè)的經(jīng)營活動日益重要。在當(dāng)前的競爭環(huán)境下,以“糾錯防弊”為起點推進(jìn)整體管理水平的提高,加強(qiáng)企業(yè)內(nèi)部控制是一種必然趨勢。內(nèi)部管理控制和內(nèi)部會計控制是內(nèi)部控制的兩個方面。二者相輔相成,貫穿于企業(yè)管理的始終。
通過了解電力企業(yè)的基本情況、組織結(jié)構(gòu)及其經(jīng)營管理狀況，分析了xx縣xx電業(yè)局所面臨的監(jiān)督體制不健全、內(nèi)部會計控制制度不完善、會計系統(tǒng)監(jiān)控不嚴(yán)密、激勵機(jī)制不健全等問題。究其原因主要由于企業(yè)內(nèi)部審計環(huán)節(jié)薄弱、內(nèi)部會計制度不健全、企業(yè)對員工要求較低、外部監(jiān)督乏力等諸多因素造成的。針對上述問題提出了內(nèi)部會計控制方面的幾點完善措施,主要包括加強(qiáng)內(nèi)控監(jiān)督、加強(qiáng)內(nèi)部會計控制、建立健全的成本費用控制體系與考核和評價機(jī)制。以期提升xx縣xx電業(yè)局內(nèi)部會計控制能力，進(jìn)而增強(qiáng)其市場競爭力。
關(guān)鍵詞：內(nèi)部會計控制 電力企業(yè) 問題 措施


Abstract
With the continuous development of market economic system, and perfecting gradually. Enterprise management system reform deepening . Internal accounting control system for the management of the enterprise activity has become increasingly important . In the current competitive environment . With "cheating" as the starting point for the correction of promoting the overall level . Reinforcing the enterprise internal control is an inevitable trend . Internal management control and internal accounting control is the internal control two aspects . Two complement each other. Throughout the enterprise management all the time .
Through understanding the basic situation of power enterprise . Organization structure and management situation . LuoBei county HeBei power bureau analyzed facing supervision system is not sound . Internal accounting control system is not perfected . Accounting system monitoring is not close . Incentive mechanism, etc . Investigate its reason mainly due to the weak enterprise internal audit . Internal accounting system is not sound . Enterprise to employees are demanding is low . External weak supervision, and many other factors . In view of the above questions put forward some internal accounting control consummating measures . Mainly includes strengthening internal control and supervision. To strengthen internal accounting control . Establish sound cost control system and assessment and eva luation mechanism . LuoBei county HeBei power bureau to promote internal accounting control ability . Further strengthen its market competitiveness .

【Key words】Internal accounting control Power Enterprise issue measures