目前,一些国营工商企业把书报费和职工洗理费挤入成本,这种做法是违反成本管理条例的。按财政部现行制度规定,书报费和职工洗理费应在企业“职工福利基金”中列支,不能挤入成本。建议有关部门和企业纠正这种不符合规定的做法。 At present, some state-owned industrial and commercial enterprises squeeze books and newspapers fees and employee washing costs into costs, a practice that is in violation of cost management regulations. According to the regulations of the Ministry of Finance, the bookkeeping fee and employee’s washing fee should be included in the enterprise “Employee Benefit Fund ” and can not be squeezed into the cost. The relevant departments and enterprises are suggested to correct this non-compliance.