现行制度规定,企业单位支付的各种罚款(包括赔偿金、罚款、违约金、滞纳金等,下同),一律在企业自有资金(如企业基金、利润留成、盈亏包干分成、缴纳所得税后的利润等)中开支,不得计入成本(费用)和营业外支出,不得挤占应当上缴财政的收入。但是,对企业自有资金不足支付罚款额,或者由于发生经营性亏损等原因没有自有资金支付罚款额的如何进行帐务处理,尚没有明确规定。有的企业以没有自有资金为理由将罚款支出计入成本(费用)或营业外支出,以致罚款对企业的经济利益没有什么影 The existing system stipulates that all kinds of fines (including compensation, fines, liquidated damages, late fees, etc.) paid by the enterprise unit shall be paid in full after the self-owned funds of the enterprise (such as enterprise funds, profit retention, profit and loss, Profits, etc.) shall not be included in the cost (expenses) and non-operating expenses, may not squeeze the revenue should be turned over to finance. However, there is no clear stipulation on how to handle the accounting treatment if the enterprise does not pay the fines due to the shortage of its own funds or does not pay the fines due to the operating loss. Some enterprises do not have their own funds as a reason for including the fine (expense) or non-operating expenses, so that the fine has no effect on the economic interests of the enterprise