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自1981年1月1日开始,全国实行新修订的《社会集团购买力管理办法》以后,原來由购销双方共同控制限额指标的办法,改为以购买单位控制为主的办法,这就加重了购买单位的责任,要求各购买单位财务部门对非生产性开支,要严格进行核算监督,不准突破控制指标,并准确及时地按上级要求统计报告执行情况。因此,各购买单位建立并按发货票认真记好社会集团购买力辅助帐(以下简称“辅助帐”),通过核算来达到这一目的,就显得十分必要。一、如何划分记帐范围登记“辅助帐”根据四个条件:①用公款购买;②通过市场购买(专项控制商品还包括物资部门调拨的部
Since January 1, 1981, the newly revised Measures for the Administration of Purchasing Power of Social Groups throughout the country have changed the method of jointly controlling the quotas of quotas between purchase and sale parties to the method of controlling units of purchase, which aggravated the purchase The responsibility of the unit requires that the finance department of each purchasing unit should strictly supervise and control the non-productive expenditures, and it is forbidden to break the control index and accurately and promptly report the implementation of the report according to the superior requirements. Therefore, it is quite necessary for all purchasing units to set up and earnestly remember the purchasing power auxiliary account of social groups (hereinafter referred to as “auxiliary account”) according to the invoice and through accounting to achieve this goal. First, how to divide the billing range registration “Auxiliary account ” According to four conditions: ① with public funds to buy; ② through the market to buy (special control of goods also includes the Department of Materials Department