一、目前单位自备车辆费用的现状根据领导人员公务用车的配备标准,浙江省永康市凡行政事业单位副科级实职职务以上的干部,在单位经费许可情况下,每人都可配备专人使用小轿车或单位专用车,大多国有集体企业都购置了自备使用小轿车、货车,甚至有些大的企事业集团还购置了客车。一个单位多则十几辆,少则二三辆。自备车辆的配置改善了工作条件,提高了工作效率。但是,自备车辆费用开支额有逐年扩大之势,如行政事业单位每辆小轿车年开支少则三四万元,多则十几万元,甚至几十万元的开支,企业虽然费用相对少一点,但一年最少也有将近一万元。这些车辆费用大多分为两部分,一部分是固定的费用,如年检费、养路费、保险费等,另一部分是不固定的费用,如汽油、柴油、机油耗费,公路车辆通行费,机动车停车费,洗车费,修理费,聘用驾驶员的工资、补贴及奖金等。如何加强对自备车辆费用会计控制与管理,如何用最低耗费,保证车辆正常使用,已是摆在会计人员面前的一道课题。 I. Current Situation of Unit-Owned Vehicles According to the standard for the allocation of official vehicles for the leading personnel, cadres above the rank of deputy section chief of administrative units in Yongkang City, Zhejiang Province, each with special permission Cars or units of special vehicles, most state-owned collective enterprises have purchased their own use of cars, trucks, and even some large enterprises and groups also purchased the bus. As many as a dozen units, ranging from two or three. The configuration of the self-provided vehicle improves working conditions and improves work efficiency. However, the cost of self-provided vehicles have been expanding each year, such as the administrative unit of each car costs as little as thirty thousand or forty thousand yuan, as many as more than ten million, or even hundreds of thousands of dollars of expenditure, while the cost of enterprises relative A little less, but at least a year there are nearly 10,000 yuan. These vehicles are mostly divided into two parts, part of the fixed costs, such as the annual inspection fee, maintenance fees, insurance, etc., the other part is not fixed costs, such as gasoline, diesel, oil consumption, road vehicle tolls, motor vehicle parking Fees, car wash fees, repairs, employment of drivers’ salaries, subsidies and bonuses. How to strengthen accounting control and management of self-provided vehicle costs, how to use the lowest cost to ensure the normal use of vehicles is already a problem that accountants face.