随着我国经济体制改革的不断深入,电力行业已经向市场大踏步的迈进,但是在此进程中,供电企业所暴露的应收账款管理问题日益明显。在对供电企业应收账款管理政策的改进方面,笔者提出根据在整个用电市场中各个用电消费者用电比重及其发展趋势,将用电消费者进行分类,并根据其特点制定不同的应收账款管理政策的市场细分理论,加强供电企业应收账款的管理。 With the continuous deepening of China’s economic reform, the power industry has made strides toward the market. However, in this process, the management of receivables exposed by power supply enterprises is becoming increasingly obvious. In the improvement of receivables management policies for power supply enterprises, the author proposes to classify consumers according to the proportion of electricity consumers and their development trends in the entire electricity market, and make different according to their characteristics The market segmentation theory of receivables management policy to strengthen the management of receivables of power supply enterprises.