目前,在大多数供电企业营销和财 务两个部门统计的用户欠费数据,或多 或少存在不一致的现象。这实质反映出 在我们实际的营销和财务管理工作中, 还存在一些不足和薄弱环节。如电力欠 费管理方式粗放简单,应收账款核算不 到位,财务与营销部门信息沟通不畅等。 由此导致电力欠费管理缺乏实效,财务 应收账款核算余额不能真实反映用户欠 费。巨额电力欠费严重影响供电企业的 资金周转,影响资产经营工作绩效考核。 为此,必须加强对电力欠费的管理工作, At present, the data on user arrears in the statistics of the marketing and financial departments of most power supply enterprises are more or less inconsistent. This essentially reflects some shortcomings and weaknesses in our actual marketing and financial management efforts. Such as extensive management of arrears simple arrears, receivables accounting is not in place, financial and marketing information poor communication. As a result, the management of arrears in electricity lacks effectiveness and the balance of financial accounts receivable can not truly reflect the user’s arrears. A huge amount of electricity arrears seriously affect the cash flow of power supply enterprises, affecting the performance evaluation of asset management work. To this end, we must strengthen the management of arrears of electricity,