最近,四川省、黑龙江省和辽宁省等地开始有选择地在部分市县进行将社会集团购买力支出纳入会计核算的试点,我对此持不同看法。 1.社会集团购买力支出纳入会计核算的具体方法,从表面上看,只是设立“社会集团购买力支出”科目及六个二级科目,支出时先借记该科目,通过该科目记录、反映社会集团购买力支出情况,尔后再逐笔或分次转出,归集到各自应归属的科目。看起来比较简单,但在实际运用过程中却可能存在如下难点:(1)社会集团购买力支出界定不明确。如购进油料 Recently, Sichuan Province, Heilongjiang Province and Liaoning Province began to experimentally choose to include purchasing power expenditures of social groups in accounting in selected cities and counties. I hold a different view. 1. Social groups purchasing power expenditure into accounting methods, on the surface, only the establishment of “social group purchasing power expenditure” subjects and six two subjects, expenditures first debit the subject, through the subjects records, reflecting the social groups Purchasing power expenditure situation, and then pen or sub-roll out, grouped into their respective subjects should be attributed. Appears relatively simple, but in the actual use of the process may have the following difficulties: (1) the definition of purchasing power of social groups is not clear. Such as the purchase of oil