| 电力企业销售与收款内部会计控制初探 |
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| 引用本文： | 朱永彦.电力企业销售与收款内部会计控制初探[J].江苏经贸职业技术学院学报,2008(1). |
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| 作者姓名： | 朱永彦 |
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| 作者单位： | 江苏省电力公司审计部,江苏南京,210009 |
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| 摘 要： | 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。
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| 关 键 词： | 销售与收款 内部会计控制 现状 问题 改进 |
Exploration of Internal Accounting Control of Power Sale and Collection Cycle In Power Company |
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| Authors: | ZHU Yong-yan |
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| Abstract: | 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. |
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| Keywords: | sale and collection internal accounting control present conditions problem reform |
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