商业部、财政部联合修订的《国营商业会计制度》,是根据《中华人民共和国会计法》等有关法律、法规的规定和国家商业政策、财务制度而制定的。要求必须严格遵守,认真执行。但是,在贯彻新修订的《国营商业会计制度》中,有的领导却持相反的态度,不按制度规定办事。例如今年计划内的食糖调高价格后,按新会计制度规定,其增值部分,做增加“国家流动资金”处理(食糖是中央、自治区订价商品),可是某些领导却无视制度的规定,硬要商业部门、企业单位将食糖调价增值的价款全额或大部缴地方财政,或者做 The “State-owned Business Accounting System” jointly revised by the Ministry of Commerce and the Ministry of Finance is formulated in accordance with the relevant laws and regulations such as the “Accounting Law of the People’s Republic of China” and the state’s commercial policies and financial systems. Requirements must be strictly observed and implemented conscientiously. However, in implementing the newly revised “state-owned commercial accounting system,” some leaders hold the opposite attitude and do not follow the rules and regulations. For example, after the proposed sugar price increase this year, according to the new accounting system, the value-added part of the planned increase in “liquidity of the state” will be treated (sugar is a commodity priced by the central government and the autonomous region). However, some leaders ignore the rules of the system, Hard to the commercial sector, business units will price added sugar price increases in full or most local financial, or do