近年来,一些行政、事业单位在财务大检查过程中暴露了很多问题,值得引起重视.如有些单位购进办公用品、用具和设备,根本不经“固定资产”和“经费材料”帐户反映,直接以“经费支出”入帐.由于管理不善,报销后的办公用品、用具和设备有的被私送人情、变价出卖(不上帐),有的被化公为私、无偿占用,有的不翼而飞.浪费十分惊人.我建议行政、事业单位对购进的办公用品、用具和符合规定标准的固定资产,统一在“经费材料”和“固定资产”帐户反映.经费材料待批准领用时以领代报,并定期核对库存.固定资产应填制卡片,指定专人保管 In recent years, some administrative units and institutions have exposed many problems during the financial inspection and deserved great attention. If some units purchase office supplies, utensils and equipment, they will never have to rely on “fixed assets ” and “funding materials ”Accounts reflect, directly to “ expenditure ”due to poor management, reimbursement of office supplies, equipment and equipment, some were sent away, price betray (not account), and some were bewitched, I believe that the administrative and institutional units should pay attention to the purchase of office supplies and utensils and the fixed assets that meet the required standards in a unified manner in the “funding materials” and “fixed assets ”Accounts reflect the funding materials to be approved for use on behalf of the collar, and regularly check inventory.Fixed assets should be completed card, designated custodian