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基于财务集约化理论下的供电企业资产管理风险控制探究

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供电企业作为我国社会经济现代化建设重要保证性力量,其发展一直与产业结构调整和社会生活有着密切关系,随着全球经济一体化和我国社会经济体制深化改革,供电企业可持续发展问题,逐步成为社会各界学者关注和研究热点,而资产管理风险是供电企业可持续健康发展的核心问题.在供电企业资产管理特点基础上,结合会计和审计相互融合的财务集约化理念,探究了财务集约化在供电企业管理风险控制的应用,提出了进一步完善供电企业资产管理控制的相关建议,为有效降低供电企业资产管理风险,实现供电企业可持续发展提供参考信息.
Asset Management Risk Control of Power Supply Enterprise Based on Financial Intensive Management Theory
Power supply enterprise is one of the powerful guarantees for China's social and economic modernization,whose development has been closely related with the industrial structure adjustment and social life.With the economic globalization and deepening reform of social economic system in China,the sustainable development of power supply enterprise gradually becomes a research focus,and the asset management risk is the core problem.Based on the characteristics of power supply enterprise asset management,as well as the theory of accounting-auditing integrated financial intensive management,this paper explores the financial intensive application in power supply enterprise management risk control,constructively proposes the related suggestions to further improve asset management control.This research provides the reference to effectively reducing asset management risks,and achieving sustainable development of power supply enterprises.

financial intensive managementpower supply enterprisesasset management

黄颖、林春红

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国网浙江省电力公司嘉兴供电公司,浙江嘉兴314033

财务集约化 供电企业 资产管理

2014

华东电力
华东电力试验研究院有限公司

华东电力

CSTPCD
影响因子:0.551
ISSN:1001-9529
年,卷(期):2014.42(12)
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