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由于信贷体制改革,储蓄存款成为专业银行信贷资金的重要来源。各专业银行在争夺储蓄存款方面都投入了大量人力、物力和财力,使储蓄费用管理问题越来越突出。下面对此谈谈我们的意见。一、必须坚持费用管理原则。储蓄费用管理要遵循费用管理的一般原则,尤其应强调以下几点: 1.科目设置和核算限定原则。目前,专业银行主要用“储蓄代办费”(手续费)科目列支储蓄费用,这与制度规定的该科目核算内容不符(按规定只能列支用于储蓄代办费业务的费用),混淆科目的核算内容,是为了把大量应在留利中开支的内容挤进费用,这不仅助长了违纪风气,而且不便于汇总,分析资料,影响财务计划管理。在专业银行内部,储蓄机构并未独立核算,除储蓄代办业务发生的费用以专用科目“储蓄代办费”(手续费)列支外,其它用于储蓄业务的费用都应按其经济性质归并到相应科目中。
Due to the reform of the credit system, savings deposits have become an important source of credit resources for specialized banks. All professional banks have invested a large amount of manpower, material resources and financial resources in the fight for savings deposits, making the issue of savings and expense management more and more prominent. Here to talk about our views. First, we must adhere to the principle of cost management. Saving costs management to follow the general principles of cost management, in particular, should emphasize the following: 1. Subject set and accounting limits. At present, specialized banks mainly use the “savings agency fees” (fees) to support savings expenses, which is inconsistent with the system accounting content of the subjects (according to the regulations can only be used for the expenses of the savings agency business) confusing subjects Of the accounting content is to squeeze a large amount of expenses that should be spent on profits accruing to the expenses, which not only encourages disciplinary discipline but also makes it difficult to collect and analyze data and affect the management of financial plans. Within the specialized banks, the savings institutions are not independently accounted for. Except for the expenses incurred by the savings agency business under the special account “savings agency fees” (handling fees), all other expenses for the savings business should be reckoned according to their economic nature In the corresponding subject.