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我国对中外合资经营企业在税法和会计制度中都有可以列支交际应酬费的规定,这是根据中外合资经营企业的特点,为适应国际上的习惯而规定的.我们在查帐中发现,有些合营企业交际应酬费使用太滥.有上级行政领导下企业检查工作而招待吃喝的,有为取得各业务管理部门的方便而请客送礼的,还有为接送本企业中方职工出国搞吃喝的.在报销手续上,送了礼不要受礼人签字,礼物送给了谁也不写明。我认为有必要加强对交际应酬费的财务管理和会计监督,并提出以下二点浅见:
In accordance with the characteristics of Sino-foreign joint ventures, our country stipulates that we should meet the requirements of the international community in the tax law and accounting system, Some joint ventures are too expensive to spend on communication and entertainment, with business inspections under the leadership of the higher administrative levels, and reception of treats and meals, gifts and gifts for the convenience of various business administration departments, and delivery and reception of Chinese workers abroad. In the reimbursement procedures, sent a gift not to sign the gift, the gift was not made clear. I think it is necessary to strengthen the financial management and accounting supervision on social communication expenses and put forward the following two hints: