最近,我们对盐城市郊区轻工系统16个企业的“两费”情况作了调查,与上级关于两费率下降10％的要求相比,差距较大。16个企业中,百元产值两费率比去年同期下降10％的企业只有1个,下降幅度在5％以上的有2个,下降幅度在1～5％之间的有8个,有的企业“两费”水平比去年同期上升。为什么有些企业“两费”水平降不下来呢?据分析,有以下几方面原因:(1)有四家工厂因市场发生变化,开工不足,产值产量有所下降,而固定费用又不能不支,使百元产值两费率有所上升。(2)这16个企业中,有11个企业旅差费比去年同期增长,大多数企业的增长幅度在20％以上。如羽绒厂由于羽毛难收购,组织了37人到安徽、山东和东北地区找原料,使今年1～5月的差旅费比去年增长近90％。(3)几年固定资产不断增加,但有的 Recently, we investigated the “two charges” of 16 enterprises in the light industrial system in the suburbs of Yancheng City. Compared with their superiors’ requirement of a 10% drop in the two tariff rates, the gap was wide. Among the 16 enterprises, only one enterprise with 100% reduction in output value of 10% over the same period of last year, two with a decrease of 5% or more, eight with a decrease of 1-5%, and some Enterprise “two fee” level increased over the same period last year. Why do some enterprises can not lower the level of “two fees”? According to the analysis, the following reasons are as follows: (1) There are four factories due to changes in the market, lack of work, output and output declined, while the fixed costs can not be ignored, So that the rate of 100 yuan output rate has risen. (2) Among the 16 enterprises, 11 enterprises have increased their travel expenses over the same period of last year, while most enterprises have increased by more than 20%. Such as the down feather plant difficult to acquire, organized 37 people to Anhui, Shandong and northeast China to find raw materials, so that travel expenses from January to May this year, an increase of nearly 90% over last year. (3) A few years of increasing fixed assets, but some