Abstract: Due to the complicated processing process of electricity theft, the time-consuming and labor consumption of manual calculation and verification, and the human concern of after-action fine, the above situation can be effectively avoided by designing a panoramic calculation model of electricity theft and default on the mobile operation terminal. After the application of this calculation model on the mobile operation terminal, the electricity inspectors can carry the mobile operation terminal on the spot and directly calculate the paid electricity and electricity charges, effectively improving the calculation speed and accuracy, and helping the domestic business environment to continue to optimize.