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电力企业营销建设是其收入的重要来源,其中销售与收款业务的控制对电力企业的经济效益和管理水平的提升都发挥着至关重要的作用。所以在新的经济环境下,要对电力企业的销售和收款业务流程进行改革,保证整个电力企业内部的会计监督和会计管理能够符合当前瞬息万变的市场经济环境。本文主要通过分析加强企业销售和收款的内部会计控制的重要性,以及销售和收款业务中存在的问题,探讨电力企业销售和收款业务的内部会计控制策略。旨在为电力企业的会计管理提供参考。
The construction of electric power enterprise marketing is an important source of its revenue, of which the control of sales and collection business plays an important role in improving the economic efficiency and management level of electric power enterprises. Therefore, under the new economic environment, the sales and payment business processes of power enterprises should be reformed so as to ensure that the accounting supervision and accounting management of the entire power enterprises can meet the current rapidly changing market economy. This article mainly discusses the internal accounting control strategy of sales and payment business in electric power enterprises by analyzing the importance of internal accounting control of sales and payment of enterprises and the problems in sales and payment business. The purpose is to provide reference for the accounting management of electric power enterprises.