业务招待费,是指企业在正常的生产经营活动和业务往来中发生的一些必要的招待费用。可是一些企业开支的所谓业务招待费,名目繁多,花样百出,数额惊人,大大超过了国家财政部门规定的比例和限额,造成严重浪费。笔者通过调查分析认为,导致企业业务招待费超支的原因有如下八种: 一、企业内部问题企业业务招待费之所以严重超支,一个重要原因是由于企业内部不节约、不控制,不严格按政策规定办事。主要表现为:第一,大摆场面,大肆挥霍。一桌筵席费用,从过去的几十元猛增到现在的几百元,甚至上千元。第二,馈赠贵重物品,吃的、穿的、用的,花样各异,无所不包。第三,开支烟酒,一并加入筵席费中开票,欺骗财税部门。第四,主比客多,陪餐 Business hospitality refers to the business in the normal production and business activities and business dealings occurred in some of the necessary entertainment expenses. However, the so-called business hospitality expenses of some corporate expenditures are numerous in name and variety. The amount is staggering, exceeding the stipulations and quotas stipulated by the state finance department, resulting in serious waste. According to the survey, the author believes there are eight reasons for the over-expenditure in business hospitality. One is that the main reason for the serious over-expenditure in the corporate hospitality for enterprises lies in the fact that the internal control is not economical, Provisions of the service. Mainly as follows: First, put on the scene, wantonly squandered. The cost of a table feast rose sharply from the tens of dollars in the past to a few hundred dollars now and even to a thousand dollars. Second, gifts of valuables, eating, wearing, with, different patterns, all-encompassing. Third, spending tobacco and alcohol, together with the feast billing, to deceive the tax department. Fourth, more than the main guest, accompany meals