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低值易耗品,是企事业单位和行政部门,生产经营、办公不可缺少的劳动资料和办公用具,也是国家财产的组成部份,由于生产经营的逐步扩大和行政人员的增多,加之现在的高要求,此项财产增加的幅度很大,随之而来的是购买失控,管理不善、损失浪费、化公为私,贪污盗窃也很严重。为此,特提出如下管理办法: 一、财政部门要严格控制购买低值易耗品的审批制度(控购物资),凡未经财政部门审批而购买了的,按照规定一律由财政部门没收。对非控制的家具用具也要实行计划审批,单位只能在批准的范围内购买,如年计划擅自购买的不准在成本、费用中列支,少数的也只能在企业留成基金中处理。
Low-value consumables are enterprises, institutions, and administrative departments, and they are indispensable for production, operation, and office work. They are also part of the state’s property. Due to the gradual expansion of production and management and the increase in administrative staff, plus the current With high demands, the increase in the amount of this property is very large. Followed by it, the purchase is out of control, mismanagement, loss and waste, and the transfer of property to the public. Corruption and theft are also very serious. To this end, special management methods are proposed as follows: 1. The financial department must strictly control the examination and approval system for purchasing low-value consumables (controlling purchases). Any purchases that have not been approved by the financial department shall be confiscated by the financial department in accordance with regulations. For non-controlled furniture appliances, planning and examination and approval are also required. Units can only purchase within the scope of approval. For example, unauthorized purchases of annual plans are not allowed to be paid out of costs and expenses. A few can only be processed in the retention funds of enterprises.