社会集团购买力辅助帐,是随时反映和控制控购指标的一种工具,只有记好社会集团购买力辅助帐,才能加强对各种非生产性开支的核算监督。但目前不少财会人员缺乏这方面的知识,辅助帐记帐工作中存在着一些问题。为协助大家记好辅助帐,下面谈谈记帐时应注意的问题和一般做法。一、明确记帐范围。社会集团购买力是指社会上的各单位在一定时期内用公款购买非生产性商品的货币支付能力,它是社会购买力的一个组成部分。具体划分应根据以下几个条件确定:一是用公款购买;二是通过市场购买(专控商品还包括物资部门调拨的部分);三是公共使用的商品;四是非生产用的消费品。凡同时符合上述条件的都算社会集团购买力,都 The purchasing power assistance account of social groups is a tool that can reflect and control the indicators of purchasing control at any time. Only by remembering the auxiliary purchasing power of social groups, can we strengthen the accounting supervision of various non-productive expenditures. However, at present, many accounting personnel lack the knowledge in this respect, and there are some problems in supporting the bookkeeping. To help you remember the auxiliary account, the following account should pay attention to the problems and common practice. First, a clear billing range. The purchasing power of social groups refers to the ability of all units in society to spend money on purchasing unproductive goods by public funds for a certain period of time. It is an integral part of social purchasing power. The specific division should be based on the following conditions to determine: First, the use of public funds to buy; Second, through the market to buy (specifically controlled commodities also include the allocation of materials sector); Third, the public use of goods; Fourth, non-production of consumer goods. Those who meet the above conditions are considered social group purchasing power, all