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控制问题涉及外部监管和内部控制两方面,内部控制是企业控制的重点和外部监管的基础。管理控制是连接企业战略控制与作业控制的桥梁,没有有效地管理控制,企业战略目标就无法实现,企业作业控制也没有方向。本文从实务的角度分析电网企业在固定资产内部控制和管理过程中存在的主要问题和控制措施。
Control issues involve both external regulation and internal control. Internal control is the focus of corporate control and the foundation of external regulation. Management control is a bridge connecting the strategic control and job control of an enterprise. Without effective management and control, the strategic objectives of the enterprise can not be realized and there is no direction for the operation control of an enterprise. This article analyzes the main problems and control measures of power grid enterprises in the internal control and management of fixed assets from a practical point of view.