供電企業(yè)電力營(yíng)銷審計(jì)研究.pdf

1、華北電力大學(xué)工商管理碩士專業(yè)學(xué)位論文摘要電力營(yíng)銷審計(jì)是電網(wǎng)經(jīng)營(yíng)企業(yè)內(nèi)部審計(jì)工作中的重要部分。電力營(yíng)銷工作的水平對(duì)國(guó)家、社會(huì)、客戶和企業(yè)的影響頗大，一旦監(jiān)督和管理失控，將造成巨大的經(jīng)濟(jì)損失和不良的社會(huì)影響。本文通過(guò)對(duì)某省電力公司基層供電公司的營(yíng)銷組織機(jī)構(gòu)、營(yíng)銷管理制度、營(yíng)銷業(yè)務(wù)流程的剖析，找出各基層供電公司在電力營(yíng)銷工作中的關(guān)鍵審計(jì)風(fēng)險(xiǎn)控制環(huán)節(jié)及關(guān)鍵控制點(diǎn)，在此基礎(chǔ)上制定了標(biāo)準(zhǔn)的內(nèi)部審計(jì)流程，并采用計(jì)算機(jī)技術(shù)、通訊技術(shù)和科學(xué)的審計(jì)技術(shù)相結(jié)

2、合的方法，對(duì)各關(guān)鍵控制點(diǎn)如何進(jìn)行審計(jì)進(jìn)行了詳細(xì)的闡述。關(guān)鍵詞:供電企業(yè)，審計(jì)，業(yè)務(wù)流程，關(guān)鍵控制點(diǎn)AbstraetPowermarketingauditing15animPortantPartofinternalauditingworkinthePowergridenterprise.Powermarketingworkhasgreatinflueneetonation，soeiety，eustomerandenterprise.Ifs

3、urveillanceandmanagementareoutofeontrol，itwillereatehugeeeonomie1055andbadsoeialinfluence.ThisarticlefindsthekeyauditingriskeontrollinksandPointsinPowermarketingofthebasiePowersuPPlyeomPaniesthroughanalyzingtheirmarketin

4、gorganizations，marketingmanagementsystems，andmarketingbusinessflows.Basedontheabove，thestandardinnerauditingflow15established，andtheauditingmethodofthekeyPoints15describedeombiningwithcomPuterteehnology，communieationands

5、eientificaudittechnology.MaoHui(MasterofBusinessAdministration)DirectedbyProf.LuoGuoliangKEYWORDS:PowerSuPPlyEnterprise，Auditing，BusinessFlow，KeyControlPoint華北電力大學(xué)工商管理碩士專業(yè)學(xué)位論文3.2.3審計(jì)數(shù)據(jù)分布及流程...............................

6、...............................................……213.2.4權(quán)限設(shè)置...................................................................................................……223.2.5審計(jì)標(biāo)準(zhǔn)流程設(shè)計(jì)............................................

7、..........……，......................……233.3電力營(yíng)銷審計(jì)系統(tǒng)的功能實(shí)現(xiàn)設(shè)計(jì)...............................................................……263.3.1技術(shù)路線.....……，...............................................................................

8、........……263.3.2系統(tǒng)總體設(shè)計(jì)...........................................................................................……263.3.3軟件功能描述...........................................................................................

9、……273.3.4關(guān)鍵技術(shù)...................................................................................................……30第四章電力營(yíng)銷審計(jì)實(shí)例分析.................................................................................……324.1營(yíng)銷基

10、礎(chǔ)數(shù)據(jù)審計(jì).............................................................................................……324.1.1營(yíng)銷統(tǒng)計(jì)報(bào)表審計(jì)..................................................................................……324.1.2售電量審計(jì).........

11、......................................................................................……334.1.3電價(jià)審計(jì)...................................................................................................……384.1.4電費(fèi)審計(jì).........

12、..........................................................................................……404.1.5電力客戶端審計(jì).......................................................................................……424.1.6雜項(xiàng)收入數(shù)據(jù)可信度審計(jì).......

13、...............................................................……424.2營(yíng)銷資金審計(jì).....................................................................................................……434.2.1財(cái)務(wù)同營(yíng)銷部門數(shù)據(jù)一致性審計(jì)....................

14、.....................................……444.2.2電費(fèi)、雜項(xiàng)費(fèi)同其他資金的異常支出審計(jì)......……，............................……454.2.3電費(fèi)、雜項(xiàng)費(fèi)同其他資金的截留審計(jì).................................................……454.2.4電費(fèi)呆死賬審計(jì).............................

15、..........................................................……464.3營(yíng)銷經(jīng)濟(jì)指標(biāo)體系.............................................................................................……464.4其它.............................................

16、.........................................................................……474.4.1電費(fèi)頂抹賬審計(jì).......................................................................................……474.4.2客戶服務(wù)中心審計(jì)...........................

17、........................................................……474.4.3計(jì)量中心審計(jì)...........................................................................................……474.4.4多回路供電費(fèi)審計(jì).......................……，...............

18、......................................……474.4.5自備電廠代征費(fèi)和系統(tǒng)備用費(fèi)審計(jì).....................................................……47第五章結(jié)論及建議................……，..........................................................................

19、.....……485.1研究成果和結(jié)論.................................................................................................……485.2幾點(diǎn)建議...............……，.‘.........................................................................