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贸易货栈经营上有两大特点:一是业务活动主要是代销;二是主要服务对象是社队企业.而某些货栈财会人员对这两个特殊性认识不足,放松了警惕,放弃了监督.加之业务人员片面追求扩大业务,因而产生许多漏洞,使国家与企业遭受了不应有的损失.从货栈的财务检查中发现的问题来看,说明必须加强贸易货栈财务管理的重要性和迫切性.发现的问题有:1、不签订代销合同或不按合同约定办事.货栈的代销业务,主要依靠代销合同开展业务活动.如某货栈与一个校办工厂签订了代销电扇的合同.明文规定:①货销出后付款;②质量问题由厂方负责.在执行中,电扇并来销出,就主动将货款垫
There are two main characteristics of the operation of trade warehouses: First, business activities are mainly consignment sales; second, the main service targets are commune and brigade enterprises, and some accounting and accounting personnel are less aware of these two particularities and are wary of them and giving up supervision. In addition, one-sided pursuit of business operations staff to expand their business, resulting in many loopholes, so that countries and enterprises suffered undue losses from the warehouse inspection found in the financial point of view, indicating the need to strengthen the financial importance of the trade warehouse and the urgency The found problems are: 1, do not sign the contract of consignment or do not act according to the contract.Foreign consignment business, mainly rely on the consignment contract to carry out business activities.If a warehouse and a school-run factory signed a consignment fan contract.The express provision: ① after the sale of goods out of payment; ② quality problems by the factory in charge of. In the implementation, fans and to sell, take the initiative to the payment pad