目前,在我国大部的农村地区,对于电费的征收都是实行＂抄、核、收＂一体化的管理模式,这一模式在我国改革开放初期起到了非常重要的作用,但是随着国民经济的不断发展,这一模式暴露出了许多问题,出现了非常多的暗箱操作现象,如在一些农村地区出现了漏抄和估抄农村用户的用电量、对于用户用电性质进行改变、对于用电类别进行改变、且＂人情电＂和＂关系电＂现象比较严重。为了解决这一问题,必须要对电力核算方法进行改革,打破原来电费的管理模式,构建专门的集中核算管理方法。%Nowadays,in most rural areas of our country,the mode of electric charge collection is a integrative process： ＂copy,check and charge＂.This mode had been played an important role in the beginning of China＇s reform and opening up.But with the continuous development of national economy,it exposed many problems,such as missing or estimating the electricity consumption,changing the electrical properties and category,and giving ＂human electricity＂ and ＂relationship electricity＂.To solve this problem,it is necessary to reform the method of electricity accounting and abolish the original management,then the special method should be constructed to manage the accounting of electricity.
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