“两费”是指企业管理费和营业外支出费,即新的财务制度所规定的企业期间费用和营业外支出费用。新旧财务制度对这两项费用的划分内涵虽然有所不同,但它们的内容总和是基本一致的,这是企业只要进行生产经营活动就必须发生的费用。一个大中型企业每年要发生成千上亿元的“两费”,要靠生产效益和经营效益来承付。 “Two fees” refers to enterprise management fees and non-operating expenses, that is, the period expenses and non-operating expenses stipulated in the new financial system. Although the old and new financial systems differ in the connotation of the two fees, the sum of their contents is basically the same. This is the cost that must be incurred for an enterprise to carry out production and business activities. A large and medium-sized enterprise must have a “two fees” of thousands of billions of dollars each year, and it must rely on production efficiency and operating efficiency to undertake the payment.