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我国电网企业是国有企业,关系国民经济的安全和稳定,具有自然垄断性,管制者难以掌握电网企业的经营状况,对电网企业实现监管。文章对电网企业管制会计架构进行了简要探讨。
China’s power grid enterprises are state-owned enterprises, which are related to the security and stability of the national economy and have natural monopoly. It is difficult for regulators to grasp the operation status of power grid enterprises and to supervise the power grid enterprises. This article briefly discusses the accounting control structure of power grid enterprise.