近年来,国务院、财政部三令五申,强调大力压缩企业管理费,但企业在贯彻时,往往只是“纸上谈兵”,效果不大。这固然有一定的客观原因,而主要的还是人为造成的,特别是在对企业管理费实行支多少摊销多少的制度下,花多花少与费用管理部门无关.就是超出计划,只要讲一下客观原因,照样实报实销。目前许多企业将利润指标分解落实到各车间、班组,实行利润包干,超利分成,这些企业往往把一些由于经营管理不善造成的损失、浪费和乱开 In recent years, the State Department and the Ministry of Finance have made repeated efforts to reduce corporate management fees. However, when companies implement them, they often only “talk on paper” and have little effect. Although there are certain objective reasons for this, the main ones are still caused by humans, especially in the system of how much amortization is applied to the management fees of enterprises. The expenditures and expenditures are irrelevant to the expense management departments. That is beyond the plan. Just talk about it. Objective reasons, according to the actual reimbursement. At present, many companies decompose profit indicators into various workshops and teams, implement profit contracts, and divide profits into profits. These companies often lose some of their profits due to poor management.