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我国的电费资金管理工作仍然存在着多数单位财务报表中的应收电费数与用户实际欠费数不符;各用电客户实际应收、实收、拖欠电费数游离于财务监管之外;财务部门与电力营销部门在电费管理方面严重脱节等问题。加上电力公司在考核激励机制上还存在薄弱环节,没能有效遏制人为调节线损、人为调节应收账款、虚增电费或截留电费现象的产生。为了加强电费管理,降低财务风险,必须改进和加强对电费资金的管理。
China’s electricity funds management still exist in most units of the financial statements should be charged the number of charges and the actual number of users arrears do not match; each customer actually receivable, paid-in, arrears electricity charges free from financial regulation; finance department And power marketing department in the electricity management serious disconnect and other issues. Coupled with weaknesses in the examination and incentive mechanism, the power companies failed to effectively curb the man-made adjustment for line losses and artificially adjusted accounts receivable, inflated electricity tariffs or interception of electricity tariffs. In order to strengthen electricity management and reduce financial risks, it is necessary to improve and strengthen the management of electricity funds.