业务招待费现代企业在其经营过程中发生的一项必然的费用支出。但是,自2013年初开始,我国A股上市的众多公司纷纷爆出动辄几千万、甚至上亿元的业务招待费,吸引了广大人民群众和媒体的目光。特别是一些大型央企业务招待费更是令人吃惊。本文将就如何有效的控制现代企业的业务招待费、对其进行规范化管理进行探讨。 Business Hospitality Modern enterprises in the course of their business an inevitable expenditure incurred. However, since the beginning of 2013, a large number of companies listed on the A-share market in our country have burst out tens of millions or even billions of dollars in business entertainment expenses, which has attracted the attention of the general public and the media. In particular, some large central enterprises business hospitality is even more surprising. This article will discuss how to effectively control the modern enterprise’s business hospitality and standardize its management.