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新会计准则下电力企业会计核算工作的新思考

Author(s)：
马莉莎

Publication Title：

Wen Yuan (Middle School Edition) 2022 No.10

Affiliations：
国网山西省电力公司晋城供电公司

Abstract：
随着新会计准则的实施，电力企业会计核算工作面临新的挑战与机遇，本文旨在探讨新会计准则下电力企业会计核算工作的新思考，分析新准则对电力企业会计核算的影响，并提出相应的应对措施。文章首先介绍了新会计准则的背景与意义，接着从会计科目的调整、信息披露的完善、成本控制与风险管理等方面探讨了新会计准则对电力企业会计核算的影响，最后提出了加强内部控制、提高会计人员素质、完善信息化建设和加强外部监管等应对措施。

Keywords：
新会计准则；电力企业；会计核算；会计科目；信息披露；成本控制

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[1] 马莉莎.新会计准则下电力企业会计核算工作的新思考[J].Wen Yuan (Middle School Edition),2022(10),.

文渊(中学版)

Wen Yuan (Middle School Edition)

Language: 中文

CN：11-9275/G

ISSN：2096-627X

Publication Frequency: 月刊

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