供電企業(yè)電力營銷審計研究.pdf

1、華北電力大學(xué)工商管理碩士專業(yè)學(xué)位論文摘要電力營銷審計是電網(wǎng)經(jīng)營企業(yè)內(nèi)部審計工作中的重要部分。電力營銷工作的水平對國家、社會、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)濟損失和不良的社會影響。本文通過對某省電力公司基層供電公司的營銷組織機構(gòu)、營銷管理制度、營銷業(yè)務(wù)流程的剖析，找出各基層供電公司在電力營銷工作中的關(guān)鍵審計風(fēng)險控制環(huán)節(jié)及關(guān)鍵控制點，在此基礎(chǔ)上制定了標準的內(nèi)部審計流程，并采用計算機技術(shù)、通訊技術(shù)和科學(xué)的審計技術(shù)相結(jié)

2、合的方法，對各關(guān)鍵控制點如何進行審計進行了詳細的闡述。關(guān)鍵詞:供電企業(yè)，審計，業(yè)務(wù)流程，關(guān)鍵控制點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審計數(shù)據(jù)分布及流程...............................

6、...............................................……213.2.4權(quán)限設(shè)置...................................................................................................……223.2.5審計標準流程設(shè)計............................................

7、..........……，......................……233.3電力營銷審計系統(tǒng)的功能實現(xiàn)設(shè)計...............................................................……263.3.1技術(shù)路線.....……，...............................................................................

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

9、……273.3.4關(guān)鍵技術(shù)...................................................................................................……30第四章電力營銷審計實例分析.................................................................................……324.1營銷基

10、礎(chǔ)數(shù)據(jù)審計.............................................................................................……324.1.1營銷統(tǒng)計報表審計..................................................................................……324.1.2售電量審計.........

11、......................................................................................……334.1.3電價審計...................................................................................................……384.1.4電費審計.........

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

13、...............................................................……424.2營銷資金審計.....................................................................................................……434.2.1財務(wù)同營銷部門數(shù)據(jù)一致性審計....................

14、.....................................……444.2.2電費、雜項費同其他資金的異常支出審計......……，............................……454.2.3電費、雜項費同其他資金的截留審計.................................................……454.2.4電費呆死賬審計.............................

15、..........................................................……464.3營銷經(jīng)濟指標體系.............................................................................................……464.4其它.............................................

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

17、........................................................……474.4.3計量中心審計...........................................................................................……474.4.4多回路供電費審計.......................……，...............

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

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