The invention discloses a three-level supervision method for recovering, copying checking and accepting an electric bill. The three-level supervision method is characterized by specifically comprising the steps of forming a supervising system and a supervising method, performing inspection on supervising works of a business department and an electric bill department by a sales department every month; establishing a copying, checking, accepting and evaluating mechanism, formulating an evaluating method, formulating a copying, checking, accepting and evaluating three-level responsibility supervising system, defining responsibilities, obligations and incentives and disincentives, auditing and supervising an important link of copying, checking and accepting, strictly executing flows of back-fill, return and the like and an examination and approval system; formulating a three-level manual transfer approval process system beyond the system, and carrying out three-level auditing on programs in branch offices by adopting a mode of a problem approval transfer sheet. The three-level supervision method has the advantages of establishing a perfect copying, checking and accepting three-level managing and supervising system, forming a three-level normal supervising system and a clear process flow and work standards for the important link, avoiding causing errors from the source, reducing the electric bill risk, realizing the purposes of reducing the error rate, and effectively preventing the electric bill risk.