电力企业销售与收款内部会计控制初探

Exploration of Internal Accounting Control of Power Sale and Collection Cycle In Power Company

电力销售是供电企业主要的收入来源。鉴于江苏省电力系统销售与收款业务内部会计控制制度建设的现状和存在的问题,加强电力企业销售与收款的内部会计控制建设,对电网企业销售与收款业务相关流程进行改进,总结归纳电网企业销售与收款业务内部会计控制的关键点,对完善江苏省电力公司销售与收款业务内部会计控制制度,有着极其重要的现实意义。

The revenue from sale of power is the main resource of power company.It s important to enhance the internal accounting control of power sale and collection cycle according to the problems and present conditions in the area of Jiangsu Power Station.Reforming the sale and collection system,summarizing the key point of the processes have more practical meaning for consummating the internal accounting control system for sale and collection cycle.