供电公司应收账款内部控制探研

摘要

随着电力体制改革的深入,供电公司的应收账款管理问题逐渐显露.文章从供电企业应收账款管理方面存在的问题入手,分析其现状及存在的问题,并针对性的提出解决措施,旨在为提高供电公司应收账款的执行力度,实现资源优化配置,保证公司稳健经营提供一定帮助.%With the deepening of the reform of power system, problems in the management of power company's accounts receivable are gradually emerged.From the problems in the management of power company's accounts receivable, the paper analyzes its present situation and the existing problems and gives the solution measures, aiming at improving the power supply company's financial control, realizing the optimal allocation of resources,and ensuring company' s sound operation.