随着我国经济体制改革的不断深入,电力企业在走向市场的过程中,供电企业的应收账款管理问题逐渐显露。本文从分析供电企业在应收账款管理方面存在的问题入手,提出了供电企业应该建立一种“双赢”的应收账款管理模式,并且要从应收账款的事前控制和日常管理方面进一步加强管理。 With the continuous deepening of China’s economic restructuring, power companies in the process of going to the market, power companies receivables management issues gradually revealed. This article starts from the analysis of the power supply enterprises in the accounts receivable management problems, put forward the power supply enterprises should establish a “win-win” account receivable management mode, and from the accounts receivable prior control and daily Management to further strengthen management.