CAJ | 학술논문

营销稽查是电力营销工作内部控制约束机制的重要环节。由于目前中国电力企业的营销稽查工作仍然存在很多问题，因此从管理方式、管理制度、管理内容和管理手段四个方面系统性地研究如何构建高效的电力营销稽查管理模式，可以有效提高稽查管理水平。在稽查系统内施行垂直管理，同时构建电力营销稽查、电费计算和电价监管“三位一体”的稽查管理模式能够充分发挥电力营销稽查的作用，形成有利于规范、高效、有序稽核管理的长效机制。
영소계사시전력영소공작내부공제약속궤제적중요배절。유우목전중국전력기업적영소계사공작잉연존재흔다문제，인차종관리방식、관리제도、관리내용화관리수단사개방면계통성지연구여하구건고효적전력영소계사관리모식，가이유효제고계사관리수평。재계사계통내시행수직관리，동시구건전력영소계사、전비계산화전개감관“삼위일체”적계사관리모식능구충분발휘전력영소계사적작용，형성유리우규범、고효、유서계핵관리적장효궤제。
Marketing audit is the electric power marketing work the important link of the internal control constraint mechanism.Because at present our country electric power enterprise’s marketing audit work still exists many problems,so the management mode,management system,management content and management means four aspects systematically to study how to build the efficient mode of electric power marketing inspection management,audit management level can be effectively improved.In auditing system of vertical management,the calculation and construction of electric power marketing inspection,electricity price regulation“the trinity”audit management mode can give full play to the role of the electric power marketing inspection,to standard,efficient and orderly audit management of long-term mechanism.