CAJ | 학술논문

本文通过对财务稽撮的意义、作用以及电力企业内部控制的基本简介，阐述财务稽核对强化企业内部控制的重要性，同时列举电力企业管理中容易出现的财务管理方面的漏洞，并依次作为问题进行讨论寻找解决的途径。强调如何通过财务稽核来强化企业的内部控制，堵塞管理方面的漏洞。文章还通过对石油公司采取的适合其自身经营的财务稽核手段加强内部控制的分析提出意见。
본문통과대재무계촬적의의、작용이급전력기업내부공제적기본간개，천술재무계핵대강화기업내부공제적중요성，동시열거전력기업관리중용역출현적재무관리방면적루동，병의차작위문제진행토론심조해결적도경。강조여하통과재무계핵래강화기업적내부공제，도새관리방면적루동。문장환통과대석유공사채취적괄합기자신경영적재무계핵수단가강내부공제적분석제출의견。
This article through to the financial audit significance, role and power enterprise internal control basic introduction, describes the financial audit with respect to strengthen enterprise internal control importance, it can easily arise in the management of eieetric power enterprise financial management loopholes, and sequentially as issues to discuss seeking the solutions. Emphasize how through the financial audit to strengthen internal control in enterprise management, jam flaw. The article also through to the oil companies to adopt the suitable for its own business financial audit means to strengthen internal control analysis and suggestions.