路珊珊的论文最终版.doc

华北电力大学本科毕业设计（论文） PAGE  CFSHB风力发电公司会计核算体系设计研究 摘要 作为一种取之不尽、用之不竭的清洁可再生能源，现阶段风力资源正在完美的演绎着能源供应和环境保护的双重使命，从而使得风力发电场的开发及建设势头也日益渐长。按照合理开发及有效利用风能资源的原则，结合我国能源资源特点和经济发展状况，我国的风力发电事业得到了迅速发展。 风力发电企业的快速发展引起了越来越多的人们对这一行业会计核算体系设计的关注，而会计核算体系的完善、适用与否将直接影响会计信息的质量，关系着企业的生存与发展。 本文针对国内具有代表性的大唐赤峰塞罕坝风力发电有限责任公司（以下简称CFSHB风力发电公司）现有会计核算体系设计进行了研究，对这一体系设计中包含的会计机构设置、会计核算方法以及会计核算流程进行了具体描述，并通过该公司与火力发电企业会计核算体系设计的比较，进行了CFSHB风力发电公司会计核算体系设计的合理性分析，针对其目前存在的弊端提出解决的方法与途径，设计出了适合该公司发展的会计核算体系。 关键词：风力发电公司 会计核算 会计核算体系设计 Research on Design of Accounting Calculation System for CFSHB Wind Power Generation Company Abstract As inexhaustible and renewable resources, wind energy perfectly interprets a double mission of energy supply and environmental protection nowadays, which enables the gradually development of the wind power generation. In accordance with the rational development and effective use of the wind resources, also combine energy’s characteristic of our social and economic development, Chinas wind power industry has a rapid development. Therefore with the rapid development of the wind power generation, more and more people pay an important concern on the design of the accounting calculation system in this industry. And the accuracy of the accounting system、application or not will directly affect the authenticity of accounting information, also affect the quality of a companys survive and develop. This article has a study on CFSHB Wind Power Generation Company regards to its design on the accounting calculation system, and makes a specific description of the accounting institutions, accounting methods and accounting processes which are included in the system. And through a comparison to the system of thermal power company, analyze the reasonable of design on the accounting calculation system of CFSHB Wind Power Generation Company. Finally we will seek a method to make a Solution on the existing defects of the accounting calculation system. Keywords: Wind Power Company；Accounting Calculation System；D