根据改革开放的需要,国家规定企业可以在成本中列支一定比例的业务活动费,用于必要的业务往来和交际接待活动的支出。但是,有不少企业对这笔业务活动费的使用和管理不当,有的开支缺乏计划性,乱用乱支业务活动费;有的扩大适用范围;有的支出不讲求节约,变成合法的浪费;有的以业务交往为名,搞请客送礼。因此,笔者建议尽快制定出对业务活动经费管理的具体制度,以消除以上各种弊端,发挥其应有的积极作用。 According to the needs of the reform and opening up, the state stipulates that enterprises can list a certain percentage of the costs of operating activities for the necessary business contacts and social reception activities expenditures. However, there are quite a number of enterprises that use and manage this business activity fee improperly, and some of them lack planning costs and indiscriminately use indiscriminate spending on business activities; some expand the scope of application; others do not pay attention to saving and become legitimate waste Some business contacts in the name, engage in guest gifts. Therefore, the author suggests to formulate the specific system of management of operational activities as soon as possible so as to eliminate the above drawbacks and give full play to its due positive role.