为适应市场经济发展,满足企业业务经营的需要,企业财务通则和新的工业、商品流通等企业财务制度规定,企业可根据销售收入(或营业收入)的一定比例,据实列支招待费。这对于搞活经营、扩大购销,从总体上压缩招待费支出,是有益和必要的。但从近年来招待费支出的实际情况看,不少单位未能严格执行此项规定,使得公款吃喝现象严重,招待费支出呈失控态势。 In order to meet the needs of market economy development and meet the needs of business operations, corporate financial rules and new industrial and commodity circulation and other corporate financial system regulations, enterprises can base their entertainment expenses on a certain percentage of sales revenue (or operating income). This is beneficial and necessary for invigorating business, expanding purchases and sales, and reducing hospitality expenses as a whole. However, from the actual situation of hospitality expenditures in recent years, many units have failed to strictly enforce this provision, which has caused serious public consumption and drinking, and hospitality expenditures have been out of control.