最近,我们在审计工作中发现,有许多企业将交纳的专控商品附加费列入成本。我们认为,这样做是违反《国营企业成本管理条例》的。国家为了抑制需求膨胀,从严控制社会集团购买力,规定单位在购买专控商品时都必须依据专控商品的价款,按照一定的比例交纳附加费。这笔费用不应在成本中列支,而应从企业的自有资金中支出,这样才有助于控制社会集 Recently, we found in the audit that many enterprises included in the cost of controlled commodity surcharges. In our opinion, this is a violation of the “State-owned Enterprise Cost Management Regulations.” In order to curb the expansion of demand and strictly control the purchasing power of social groups, the state stipulates that units must pay additional fees according to the price of the special-controlled commodities when purchasing the special-controlled commodities. This cost should not be included in the cost but should be paid out of the enterprise’s own funds so as to help control the social pool