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对低值易耗品的管理,大部分行政事业单位都不太重视,一般采用“以报列支”的办法。采用这种办法,购置低值易耗品,验收入库后,低值易耗品的增减变动情况便不在会计帐簿上反映,不管低值易耗品是一次领用,还是多次领用,会计部门都只是根据发票一次列入业务(或经费)支出。这种做法在核算上省时省力,但容易造成低值易耗品流失和使用上的浪费,且“家底”不清,无法核查。低值易耗品尽管价值低,但用量较大,长此以往,积少成多,必将给国家财产带来损失。针对目前低值易耗品管理混乱的现状笔者提出如下措施。 1、加强低值易耗品会计核算,强化会计监督。具体做法是增设“低值易耗品”科目,购入低值易耗品后,不直接列支,而是先通过“低值易耗品”科目
For the management of low-value consumables, most administrative institutions do not pay much attention to them, and generally adopt the method of “reporting expenses and presenting expenses”. In this way, the purchase of low-value consumables, acceptance storage, low-value consumables changes will not be reflected in the accounting books, whether low-value consumables is a collar, or multiple collar Use, accounting departments are included in the invoice only once the business (or funding) expenditures. This approach saves time and effort in the accounting, but easily lead to the loss of low value consumables and the use of waste, and “family ” unclear, can not be verified. Although the value of low-value consumables is low, but a large amount, in the long run, add up, will surely bring loss of state property. In view of the current situation of low value consumables management chaos I propose the following measures. 1, strengthen low-value consumables accounting, strengthen accounting supervision. The specific approach is to add “low value consumables ” subjects, purchase low value consumables, not directly out of support, but first through the “low value consumables ” subjects