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实行金额预算管理的单位,低值易耗品没有纳入会计核算,成为帐外财产,造成家底不清,心中无数,盲目添置,逾量储备.在管理上有使用权利而无保管责任,使用不够爱护,损失浪费比较严重.为了保护社会主义财产的安全,避免经济损失,我建议:(1)凡单位价值在10元以上,使用年限在一年以上的家俱、用品,应纳入会计核算.增设“低值易耗品”科目及其“备抵户”子目,一级帐户核算金额,二级帐户核算品名数量;(2)添置低值易耗品,应编制购置计划,按批准计划执行;(3)建立领用保管责任制,
Implementation of the amount of budget management unit, low value consumables are not included in the accounting, become an off-balance-sheet property, resulting in unclear family, numerous hearts, blindly purchase, over-reserve. In the management of the right to use without custody, not enough In order to protect the safety of socialist property and avoid economic loss, I suggest that: (1) Furniture and supplies with a unit value of over 10 yuan and a service life of one year or more should be included in the accounting. “Low value consumables ” subjects and their “allowance account ” subheads, an account accounting amount, two accounts accounting name quantity; (2) purchase of low value consumables, purchase plan should be prepared, According to the approved plan to implement; (3) to establish a system of accountability for custody,