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电力企业债权管理是一个值得研究和加强的课题。对这一课题的探讨，旨在引起对债权管理的重视，推动债权规范化管理工作。债权规范化管理的必要性债权管理是企业现金流量管理的需要。在国际上，以现金收付实现制为基础的现金流量表已经取代了以权责发生制为基础的财务状况变动
The debt management of power companies is a topic worthy of study and strengthening. The discussion of this topic aims to draw attention to the management of creditor’s rights and promote the standardized management of creditor’s rights. Necessity of standardized management of creditor’s rights Debt management is the need of cash flow management. Internationally, the cash flow statement based on cash receipt and payment system has replaced the change of financial status based on accrual basis.