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在供电企业中,电费的回收直接对供电企业经济运行质量的好坏,也是保障电力企业全面发展的基本条件。“电”是一种特殊的商品,由于长期以来在电费的收缴中,人们习惯的是“先使用后缴款”的模式,这就导致供电企业所要承担由于客户的原因而出现的拒绝逃避缴纳电费、丧失偿债能力等各种风险。因此,加强对供电企业的电费管理与电费核算工作,对供电企业有着极为重要的现实意义。本文将就我国供电企业电费管理与核算情况进行研究。
In power supply enterprises, the recovery of electricity charges directly to the quality of the economic operation of power supply enterprises is good or bad, but also to protect the overall conditions for the development of power enterprises. “Electric ” is a kind of special commodity, because people have been accustomed for the collection of electricity fee for a long time, the mode of “first use after payment”, which causes the power supply enterprise to bear the responsibility of the customer The refusal to evade payment of electricity, loss of solvency and other risks. Therefore, to strengthen the management of electricity tariffs and power companies, the power supply business has a very important practical significance. This article will be on China’s power supply business management and accounting research.