当前,部队一些基层单位由于业余生产收益核算办法不尽合理,其它包干经费标准偏低,致使伙食费通过“生产费”科目被挤占、挪用、流失的现象有一定的普遍性。因此,改革基层业余生产收益核算办法,管好标准伙食费,成为当前一个急需解决的问题。伙食费是保障军队供给制人员生活的基本经费,占基层包干经费的95%以上,比重大,数量多,容易被某 At present, some grassroots units in the armed forces have not universally accepted the phenomenon of misappropriation and loss as a result of unreasonable accounting of proceeds from amateur production and low standards of other funds. Therefore, it is an urgent issue to reform the method of accounting for the proceeds of amateur production at the grassroots level and to manage the standard food expenses. Food expenses are the basic funds for guaranteeing the life of the military supply staff, accounting for more than 95% of the grassroots contract expenditures, with a large proportion,