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关于控制社会集团购买力的有关规定,虽经各级控购办发文件或开会布置,但仍有不少单位的财会人员和领导,对控制的范围、项目及审批手续搞不清楚。比如控购办布置的控制社会集团购买力执行情况报表,不少单位报空白的,甚至不报,说他们单位没有社会集团购买力执行权,因为他们错误地仅把专控商品看成是社会集团购买力。为此,特将控制社会集团购买力的指标管理范围、记帐项目,专控商品简介于下。 1、全国控办规定,1986年继续层层下达社会集团购买力控制指标,指标管理的范围仍然包括县以上(含县)的机关、团体、事业、企业和集体单位(包括其直属单位)。中外合资企业,不实行社会集团购买力管理。 2、社会集团购买力包括的项目,也就是记入“社会集团购买力支出辅助帐”的项目。凡上述实
Although the relevant provisions on controlling the purchasing power of social groups have been issued through documents or meetings held by all levels of control, there are still many units of accountants and leaders who are not clear about the scope of control, the project and the examination and approval procedures. For example, the control office of the purchasing department to control the purchasing office arranged by the control of the implementation of the performance report, many units reported blank, or not reported that they do not have the social unit purchasing power to execute the right because they mistakenly only control the purchasing power of social groups . To this end, special control of the purchasing power of social groups, the management of indicators, accounting items, specifically controlled product profile below. (1) According to the provisions of the national control, in 1986, the purchasing power control indexes of social groups were further issued at different levels. The scope of index management still included the organs, groups, businesses, enterprises and collective units (including their subordinate units) above the county level (including counties). Sino-foreign joint ventures do not implement the purchasing power management of social groups. 2, the items included in the purchasing power of the social group, that is, the items credited to the “social group purchasing power expenditure auxiliary account.” All above facts