去年以来,各地虽然采取了一些措施,制止部分单位以发给手续费为诱饵,扩大销售的不正之风,但有些单位仍在继续执行,或变相地送钱送物。去年,我参加了汉寿县供销系统25个核算单位进货业务的专项审计,先后到四个省十多个县市一百多个单位进行核实。发现不少国营批发部门和工厂按销货金额的3～5％发放给进货单位的手续费、信息费、辛苦费、红包、馈赠等总金额达21.44万元。这些钱大部分以各种名义落入了个人腰包,或者游玩吃喝挥霍浪费了。与此同时,这25个核算单位的有问题商品库存和有问题资金也随之增加,其中属于收取名目繁多的手续费后而造成的经济损失达100多万元。为了解决这一问题,在进货部门,要建立和完善采购员责任制,要规定采购的品种、数量、金额、费用、适销率、损坏率、销售时间、销售利润等指标、按人核算、合理奖罚。并明确规定,个人收取的手续费和金额较大的“纪 Since last year, although some measures have been taken in various places to stop some units from issuing commissions as bait to expand the unhealthy tendencies of sales, some units are still continuing to implement or disguised sending gifts. Last year, I participated in a special audit of the purchase business of 25 accounting units in the supply and marketing system of Hanshou County, and successively verified them in more than 100 units in over 10 counties and cities in four provinces. Found that a number of state-owned wholesale departments and factories by the amount of 3 to 5% of the amount paid to the purchase unit handling fees, information costs, labor costs, red envelopes, gifts and other total amount of 214,400 yuan. Much of this money falls into personal pockets under various names, or is wasted for consumption. In the meantime, the stocks of problematic goods and problematic funds of the 25 accounting units also increased. Among them, the economic losses due to the collection of various nominal fees amounted to over 1 million yuan. In order to solve this problem, it is necessary to establish and improve the responsibility system of buyer in the purchasing department to stipulate such indicators as variety, quantity, amount, cost, marketability rate, damage rate, sales time, sales profit and so on according to people’s accounting and reasonable Reward and punishment. And clearly stipulates that individuals charge a larger fee and amount of "discipline