电网企业电费管理研究
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摘要
电网企业对于作为公司主营业务收入的电费资金,在管理上的要求与集团化、集约化、精细化存在差距。具体表现在几个方面,一是现行电费管理组织体系导致财务管理功能的弱化；二是银行存款和应收账款核算减弱了财务对电费资金的管控能力,不能真实反映企业的资产和负债；三是农电电费和代收电费管理存在账外账的问题；四是营销与财务之间存在管理盲区；五是零点抄表、资金归集率、账户开户数量等考核指标缺乏科学性；六是电费坏账管理方面存在缺乏正确认识、追收不力或追收方式不当的问题。文章根据电费管理的理论和管理实际,针对存在的问题进行了细致深刻的研究,提出三个方面的解决方案。第一,强化电费管理组织体系的财务管理架构,将电费管理中心进行改组并归属于财务组织体系,将县区级电费资金管理人员划归财务管理组织体系,调整业务流程和岗位职责,增强财务管控能力。第二,强化电费业务发生过程的财务精益化管理,从统一银行存款记账规则,加强营财余额核对,清理历史余额,统一账户管理模式,统一会计核算规则,增强电费考核指标科学性等多个方面实现对电费资金的全过程管理。第三,开展电费管理信息化建设,提出以营销系统实现量价费的自动监管、银行自动对账、会计凭证自动集成、电费报表自动生成以及核销坏账的后续管理等设想。
Electricity tariff is the main business income of Power Grid enterprises. But the effort that the company pays in this project management is not enough for achieve the aim of collectivize, intensive and refined management, which presents in following aspects:the current management system of electricity tariff weaken the function of financial management; the business accounting of bank deposit and receivable accounts weaken the finance's control capability of electricity tariff which can't reflect the real situation of enterprise assets and liabilities; off-the-book accounts exists in the management of farming and inward collection electricity tariff; there are management blind spots between marketing and finance; KPIs such as meter reading at midnight, fund recovery rate, account number are not scientific; the bad debt management of electricity tariff is lack of correct awareness, excessive dun or inefficient dun. According to management theory and actual situation of electricity tariff, the paper engages a careful and deep research aiming at above six problems, and proposes three solutions:strengthen the financial management structure of electricity tariff management system, reorganize the electricity management center and incorporate it into financial organization system, put the county-level electricity tariff management officer under the financial organization system, adjust business processes and position responsibility, enhance control power; strengthen the financial refined management during the process of electricity tariff forming, achieve whole process management of electricity tariff by uniting the account regulation of bank deposit, strengthening the verification of marketing and financial balance, liquidating the historic balance, uniting the account management model, uniting the financial accounting regulation and improving the scientificity of electricity tariff KPI; develop the infonnationize of electricity tariff management, propose the envisages of the marketing system to achieve automatic monitoring, automatic band accounting, automatic accounting voucher integration, automatic electricity tariff report, and the subsequent management of cancel after verification bad debt.
Electricity tariff is the main business income of Power Grid enterprises. But the effort that the company pays in this project management is not enough for achieve the aim of collectivize, intensive and refined management, which presents in following aspects:the current management system of electricity tariff weaken the function of financial management; the business accounting of bank deposit and receivable accounts weaken the finance's control capability of electricity tariff which can't reflect the real situation of enterprise assets and liabilities; off-the-book accounts exists in the management of farming and inward collection electricity tariff; there are management blind spots between marketing and finance; KPIs such as meter reading at midnight, fund recovery rate, account number are not scientific; the bad debt management of electricity tariff is lack of correct awareness, excessive dun or inefficient dun. According to management theory and actual situation of electricity tariff, the paper engages a careful and deep research aiming at above six problems, and proposes three solutions:strengthen the financial management structure of electricity tariff management system, reorganize the electricity management center and incorporate it into financial organization system, put the county-level electricity tariff management officer under the financial organization system, adjust business processes and position responsibility, enhance control power; strengthen the financial refined management during the process of electricity tariff forming, achieve whole process management of electricity tariff by uniting the account regulation of bank deposit, strengthening the verification of marketing and financial balance, liquidating the historic balance, uniting the account management model, uniting the financial accounting regulation and improving the scientificity of electricity tariff KPI; develop the infonnationize of electricity tariff management, propose the envisages of the marketing system to achieve automatic monitoring, automatic band accounting, automatic accounting voucher integration, automatic electricity tariff report, and the subsequent management of cancel after verification bad debt.
引文
[1]陈良帅.阜阳供电公司通信综合网络管理系统规划方案研究[D].合肥：合肥工业大学,2008：1-5
[2]曾鸣,王鹤,王涛等.供电公司电费管理中心建设的若干问题探讨[J].电力需求侧管理,2008,(3)：24-26
[3]丁正胜.电费管理中心运作模式[J].中国电力企业管理,2008, (12)：34-35
[4]米存,杨辉.银川供电局电费管理模式的创新与实践[J].宁夏电力,2008,(3)：131-132
[5]于春菊.新体制下电费管理模式探索[J].电力营销,2008,(10)：9-10
[6]薛顺宝.创新营销管理体制实现电费集中管理[J].农电管理,2008,(10)：28-29
[7]Philip Keterla. Marketing Managerment[M]. Australia:Pearson Education,2000,10(2):53-87
[8]F.C.Schweppe, M.C.Caramains, R Bohn.Spot Pricing Of Electricity[M]. New York: Kluwer Academic Publishers,1998,8(25):231-245
[9]Nogales F J, Contreras J, Conejo A J, et al. Forecasting Next-Day Electricity Prices by Time Series Models[J]. IEEE Transactions on Power systems,2002,17 (2): 342-348
[10]W.M.P.van der Aalst et al. Business Proeess Management:A Survey[J]. Springer-Verlag Berlin Heidelberg,2003,14(3):213-235
[11]J.Desel, W.Reisig, and G Rosenberg. Business Proeess Management Demystified:A Tutoria on Model Systems and Standards for Workflow Management J]. ACPN2003, LNCS3098, pp.1-65,2004. SPringer-Verlag Berlin Heidelberg,2004,2(6):324-341
[12]M.Shahidehpour, H.Yamin, L.Zuyi. Market Operations in Electric Power Systems[M]. N.J.:Wiley Interscience,2002:113-139
[13]Michael J.Sulivan, Ter Varddell. Interruption costs, Customer Satisfaction and Expectation for Service Reliability[J]. New York:IEEE Trans on Pwrs,1996,11(2): 989-995
[14]Zhou Ming,Yan Zheng, NiYiXin, et al. An ARIMA Approach to Forecasting Electricity Price with Accuracy Improvement by Predicted Errors[J]. In Proceedings of IEEE PES General Meeting,2004,9(2):323-329
[15]Paul R.Reed, Jr. Developing Applications with Java and UML[M]. USA:Addison Wesley. Pearson,2003,5(6):328-336
[16]RonaldJ.Norman. Object oriented System Analysis And Design[M]. N.J.:Prentiee Hall,2000:381-399
[17]Taylor, David. Object-Oriented Information Systems[M]. N.J.:John Wiley&Sons,2000:238-257
[18]Grady Booch, James Rumbaugh, Ivar Jaeobson. UML User Guide[M]. N.J.:Wiley Computer Publishing,2001:128-172
[19]Kirschen D S. Dem and-Side View of Electricity Markets[J]. IEEE Transactions on Power Systems,2003,18(2):520-527
[20]Liu Y, Guan X H. Purchase Allocation and Demand Bidding in Electric Power Markets[J].IEEE Transactions on Power Systems,2003,18(1):106-112.
[21]廖业红.广西电网公司电费账务流程重组与管理系统的研究[D].重庆：重庆工业大学,2008：2-3
[22]Zhou Ming, Li Gengyin, Liu Min, et al. Research on Electricity Procurement Strategy for the Utility in Power Markets[J]. IEEAPSCOM,2003,32(11):11-17
[23]Tai Nengling, Hou Zhijian. LiTao et al. New Principle Based on Wavelet Transform for Power System Short-term Load Forecasting[J]. Proceedings of the CSEE,2003, 23(1):45-50
[24]Alistair Cockbum. Writring Effective Use Cases[M]. New York:USA:Pearson Education,2003:273-297
[25]Steper Haag, Maeve Cummings,James Dawkings. Management Information System for the information Age[M]. New York:USA Mcgraw-Hill,2000:54-98
[26]John R, Levine. Intemet secrets[M]. New York:USA Person Education,2003,9(5):132-214
[27]S.Ahmed, G.Strbac. A Method for Simulation and Analysis of Reactive Power Marker[J]. IEEE Transaction on Power System,2000,15(3):1047-1052
[28]宋双.鞍山供电公司ERP系统—营销管理子系统的研究[D].保定：华北电力大学,2007：4-6
[29]刘莹.包头供电公司MIS总体设计与物资管理子系统的研究[D].保定：华北电力大学,2007：5-7
[30]王进峰.电量电费子系统的开发[D].保定：华北电力大学,2002：5-6
[31]邓杜富.供电企业ERP系统—营销管理子系统的研究[D].保定：华北电力大学,2005：5-7
[32]王力.供电企业ERP系统—营销管理子系统的研究[D].保定：华北电力大学,2007：9-10
[33]葛亮.电费集中核算系统[D].长春：吉林大学,2008：8-11
[34]魏剑.电力企业电费回收制度变迁的演化博弈分析[J].产业与科技论坛,2009,(8)：139-140
[35]刘海霞.大工业客户电费电价管理[J].中国电力企业管理,2009,(3)：38-39
[36]刘维民.八项措施应对电费回收风险[J].中国电力企业管理,2009,(3)：51-52
[37]谢万春.电费分级预警[J].中国电力企业管理,2009,(2)：27-29
[38]刘亮.电费结零的制度安排[J].中国电力企业管理,2008, (2)：30-31
[39]涂泽文, 赵海娜.电费通知催缴新方法[J].中国电力企业管理,2008, (8)：34-35
[40]胡镭.电费收入核算管理创新与实践[J].广西电业,2008,(8)：66-68
[41]王重阳.电费债权实现中的法律风险防范[J].大众用电,2009, (4)：51-52
[42]游福兴.灵活电费结算防范诉讼风险[J].中国电力企业管理,2009,(6)：49-50
[43]吴国贤.电费追缴案为何败诉[J].中国电力企业管理,2009, (5)：50-51
[44]王重阳.电费债权发生时和存续间的法律风险防范[J].大众用电,2009,(3)：49-50
[2]曾鸣,王鹤,王涛等.供电公司电费管理中心建设的若干问题探讨[J].电力需求侧管理,2008,(3)：24-26
[3]丁正胜.电费管理中心运作模式[J].中国电力企业管理,2008, (12)：34-35
[4]米存,杨辉.银川供电局电费管理模式的创新与实践[J].宁夏电力,2008,(3)：131-132
[5]于春菊.新体制下电费管理模式探索[J].电力营销,2008,(10)：9-10
[6]薛顺宝.创新营销管理体制实现电费集中管理[J].农电管理,2008,(10)：28-29
[7]Philip Keterla. Marketing Managerment[M]. Australia:Pearson Education,2000,10(2):53-87
[8]F.C.Schweppe, M.C.Caramains, R Bohn.Spot Pricing Of Electricity[M]. New York: Kluwer Academic Publishers,1998,8(25):231-245
[9]Nogales F J, Contreras J, Conejo A J, et al. Forecasting Next-Day Electricity Prices by Time Series Models[J]. IEEE Transactions on Power systems,2002,17 (2): 342-348
[10]W.M.P.van der Aalst et al. Business Proeess Management:A Survey[J]. Springer-Verlag Berlin Heidelberg,2003,14(3):213-235
[11]J.Desel, W.Reisig, and G Rosenberg. Business Proeess Management Demystified:A Tutoria on Model Systems and Standards for Workflow Management J]. ACPN2003, LNCS3098, pp.1-65,2004. SPringer-Verlag Berlin Heidelberg,2004,2(6):324-341
[12]M.Shahidehpour, H.Yamin, L.Zuyi. Market Operations in Electric Power Systems[M]. N.J.:Wiley Interscience,2002:113-139
[13]Michael J.Sulivan, Ter Varddell. Interruption costs, Customer Satisfaction and Expectation for Service Reliability[J]. New York:IEEE Trans on Pwrs,1996,11(2): 989-995
[14]Zhou Ming,Yan Zheng, NiYiXin, et al. An ARIMA Approach to Forecasting Electricity Price with Accuracy Improvement by Predicted Errors[J]. In Proceedings of IEEE PES General Meeting,2004,9(2):323-329
[15]Paul R.Reed, Jr. Developing Applications with Java and UML[M]. USA:Addison Wesley. Pearson,2003,5(6):328-336
[16]RonaldJ.Norman. Object oriented System Analysis And Design[M]. N.J.:Prentiee Hall,2000:381-399
[17]Taylor, David. Object-Oriented Information Systems[M]. N.J.:John Wiley&Sons,2000:238-257
[18]Grady Booch, James Rumbaugh, Ivar Jaeobson. UML User Guide[M]. N.J.:Wiley Computer Publishing,2001:128-172
[19]Kirschen D S. Dem and-Side View of Electricity Markets[J]. IEEE Transactions on Power Systems,2003,18(2):520-527
[20]Liu Y, Guan X H. Purchase Allocation and Demand Bidding in Electric Power Markets[J].IEEE Transactions on Power Systems,2003,18(1):106-112.
[21]廖业红.广西电网公司电费账务流程重组与管理系统的研究[D].重庆：重庆工业大学,2008：2-3
[22]Zhou Ming, Li Gengyin, Liu Min, et al. Research on Electricity Procurement Strategy for the Utility in Power Markets[J]. IEEAPSCOM,2003,32(11):11-17
[23]Tai Nengling, Hou Zhijian. LiTao et al. New Principle Based on Wavelet Transform for Power System Short-term Load Forecasting[J]. Proceedings of the CSEE,2003, 23(1):45-50
[24]Alistair Cockbum. Writring Effective Use Cases[M]. New York:USA:Pearson Education,2003:273-297
[25]Steper Haag, Maeve Cummings,James Dawkings. Management Information System for the information Age[M]. New York:USA Mcgraw-Hill,2000:54-98
[26]John R, Levine. Intemet secrets[M]. New York:USA Person Education,2003,9(5):132-214
[27]S.Ahmed, G.Strbac. A Method for Simulation and Analysis of Reactive Power Marker[J]. IEEE Transaction on Power System,2000,15(3):1047-1052
[28]宋双.鞍山供电公司ERP系统—营销管理子系统的研究[D].保定：华北电力大学,2007：4-6
[29]刘莹.包头供电公司MIS总体设计与物资管理子系统的研究[D].保定：华北电力大学,2007：5-7
[30]王进峰.电量电费子系统的开发[D].保定：华北电力大学,2002：5-6
[31]邓杜富.供电企业ERP系统—营销管理子系统的研究[D].保定：华北电力大学,2005：5-7
[32]王力.供电企业ERP系统—营销管理子系统的研究[D].保定：华北电力大学,2007：9-10
[33]葛亮.电费集中核算系统[D].长春：吉林大学,2008：8-11
[34]魏剑.电力企业电费回收制度变迁的演化博弈分析[J].产业与科技论坛,2009,(8)：139-140
[35]刘海霞.大工业客户电费电价管理[J].中国电力企业管理,2009,(3)：38-39
[36]刘维民.八项措施应对电费回收风险[J].中国电力企业管理,2009,(3)：51-52
[37]谢万春.电费分级预警[J].中国电力企业管理,2009,(2)：27-29
[38]刘亮.电费结零的制度安排[J].中国电力企业管理,2008, (2)：30-31
[39]涂泽文, 赵海娜.电费通知催缴新方法[J].中国电力企业管理,2008, (8)：34-35
[40]胡镭.电费收入核算管理创新与实践[J].广西电业,2008,(8)：66-68
[41]王重阳.电费债权实现中的法律风险防范[J].大众用电,2009, (4)：51-52
[42]游福兴.灵活电费结算防范诉讼风险[J].中国电力企业管理,2009,(6)：49-50
[43]吴国贤.电费追缴案为何败诉[J].中国电力企业管理,2009, (5)：50-51
[44]王重阳.电费债权发生时和存续间的法律风险防范[J].大众用电,2009,(3)：49-50