按国营工业企业会计制度规定,对采用出包方式进行的专项工程项目,在预付工程款时,可直接作借:“专项工程支出——××工程”帐户处理,其目的大约是为了及时反映工程的施工进度,本无不妥之处。但在实际工作中,有一些企业将工程出包后,包工单位(尤其是外来工程队)要求企业预付生活费,代垫材料物资,代垫运费等,企业将这类费用都直接计入“专项工程支出”帐户。这样做,一些管理制度不严的企业往往给不法的包工头钻了空子,使国家财产蒙受损失。我们在搞财务检查中,发现这方面的问题很多。虽然主要是管理制 According to the provisions of the State-owned Industrial Enterprise Accounting System, the special project carried out by means of outsourcing may be used directly for handling the advance payment of construction funds: the account of “Special Project Expenses - XX Project” is for the purpose of timely reflection The construction progress of the project, there is nothing wrong with it. However, in practical work, some enterprises will outsource the project and the contractor (especially the foreign engineering team) require the enterprise to prepay the living expenses, replace the materials and supplies, and replace the freight etc. The enterprises directly charge such expenses into the special Engineering Expenses "account. In doing so, some enterprises with poor management systems often give loopholes to unscrupulous contractors and cause the loss of state property. We are engaged in financial inspection and found that there are many problems in this regard. Although mainly the management system