电费,作为电力企业的主要收入来源,维系着电力企业的再生产过程,不仅是电力企业物化劳动的结晶,更是国家税收的重要来源。由此可见,电费的上缴和管理在国计民生中占据了重要地位。随着我国经济社会的飞速发展,电力企业在电费账务管理上取得了初步成效,但距离精细化、高效率化、标准化的管理模式还有一定差距。笔者在本文中就目前我国电费账务管理的现状进行分析,对优化其管理模式提出了几点建议。 Electricity tariffs, as the main source of revenue for electric power enterprises, maintain the reproduction process of electric power enterprises. They are not only the crystallization of materialized labor in electric power enterprises but also an important source of national tax revenue. This shows that the payment and management of electricity account for an important part in the national economy and people’s livelihood. With the rapid economic and social development in our country, electric power enterprises have achieved initial success in the management of electricity bills. However, there is still a long way to go in terms of refinement, efficiency and standardization of management. In this paper, the author analyzes the status quo of China’s current account management and puts forward some suggestions on how to optimize its management mode.