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国家行政事业单位在工作和业务活动中开支的应酬、招待费用,过去没有设置专门科目反映,但事实上这类支出是不可避免的。建议在国家预算支出中,增设一个“招待费”目级科目,核算和反映正常工作中必要的应酬、招待费用。将原规定在“业务费”目下核算和反映的外宾招待费并入本科目核算。这样,使“招待费”由“暗”变“明”,
In the past, there were no special subjects reflected in the expenditure and entertainment expenses of state administrative institutions in their work and business activities. In fact, such expenditures are inevitable. It is suggested that an additional “Hospitality” level account be added to the national budget to account for and reflect the entertainment and entertainment expenses necessary for normal work. The original provisions of the “business expenses” under the current accounting and reflect the hospitality costs into the subjects accounting. In this way, the “entertainment” from “dark” change “Ming”