目前,社会集团购买力支出的核算,采用的是登记辅助帐的办法。这一办法,在社会集团购买力核算中虽然起了一定的作用,但随着控购管理工作不断深入和加强,越来越不适应工作的要求。主要弊端是,记辅助帐的办法没有纳入会计核算体系,在会计制度中不具有合法的地位,对财会人员没有 At present, the calculation of purchasing power expenditures by social groups adopts the method of registering supplementary accounts. Although this measure has played a certain role in the purchasing power calculation of social groups, as the control and purchase management continues to deepen and strengthen, it is increasingly not suited to the requirements of work. The main disadvantage is that the method of accounting for auxiliary accounts is not included in the accounting system, accounting system does not have a legal status, the accounting staff did not