摘要
自从实行真正的"厂网分离"之后,电费的收入逐渐成为了供电企业的主要的营业收入。所以,对电费的营业审计和电费的财务审计成为了供电企业内部审计的重中之重。对电费的收入审计有利于加强供电企业的电费管理,促使电费的回收,降低电费的损失,提高经济效益。
Since the implementation of the real factory network separation,the electricity bill has gradually become the main business income of the power supply enterprises.So,the financial audit of the electricity bill and the financial audit of the electricity bill become the top priority in the internal audit of the power supply enterprise.The income audit of electricity bill is advantageous to strengthen the electric charge management of the power supply enterprise,urge the electric charge recycling, reduce the loss of the electricity bill,improve the economic benefit.
出处
《电子测试》
2015年第7期159-160,共2页
Electronic Test
关键词
电费
营业审计
财务审计
电费审计
electricity bill
business audit
financial audit
electricity audit