控制社会集团购买力,是治理经济环境、整顿经济秩序的重要内容。控制社会集团购买力,除了国家从宏观上加强控制外,企事业单位应从微观上加强管理。为此建议,健全会计核算,编制会计报表,加强会计监督。办法是增设“社会集团购买力费用”科目,规定该科目借贷方记载的经济内容,并登记“社会集团购买力明细帐”。“社会集团购买力费用”科目,属结算性质帐户,应按资金来源和用途,分别转入有关会计科目,期末余额为零。如企业经 Controlling the purchasing power of social groups is an important part of governing the economic environment and rectifying the economic order. Control of the purchasing power of social groups, in addition to the macro-control from the state, enterprises and institutions should strengthen the micro-management. To this end, improve accounting, preparation of financial statements, strengthen accounting supervision. The approach is to create an additional “social group purchasing power costs” subjects, the subject of the lender recorded the economic content, and registration of “social group purchasing power breakdown.” The “purchasing power of social groups” account, is an account of the nature of settlement, according to sources of funds and purposes, were transferred to the relevant accounts, the closing balance of zero. Such as business