根据现行会计制度规定,企业发生的广告费列作营业费用,记入当期损益。这种处理方法,存在明显不足之处:(1)随着社会主义市场经济的发展,广告的作用日益增大,广告费支出也越来越多,仍然把它视为营业费用的一个项目,不符合客观性、重要性原则;(2)助长了广告费无限制的增加,不利于提高企业管 According to the current accounting system regulations, advertising expenses incurred by an enterprise are classified as operating expenses and recorded in current profits and losses. There are obvious inadequacies in this approach: (1) With the development of the socialist market economy, the role of advertising is increasing, and advertising expenditures are increasing, and it is still regarded as an item of operating expenses. Inconsistent with the principle of objectivity and importance; (2) Contributing to an unrestricted increase in advertising costs, which is not conducive to improving corporate governance.