近年来,通过对租赁企业的财务检查和年终审计,综合租赁企业财务管理中的主要问题一是扩大开支标准,滥支费用,突出的是:误餐费和业务招待费,每月次效多,金额大,往往白条一张,报销误餐费几十元,招待费上百元,有的甚至以此发给职工代替奖金。二是随意预提或待摊费用,租赁人往往根据自己任务的需要,通过预提或待摊方式调控利润。三是用流动资金购置固定资产摊人费用,挤占利润。四是随意购置固定资产,造成闲置浪费。五是不按规定比例用途分配使用税后各项基金,往往是职工奖励金和公益金,挤占企业公积金。六是随意削价和处理商品,甚至以处理为名,私分商品。七是随意处理营业差款和其他财产损失。八是不及时处理有问题商品, In recent years, through financial inspections and year-end audits of leasing companies, the main problem in the financial management of leasing companies has been to increase spending standards and increase expenses. The most prominent problems are: mis- meal expenses and business entertainment expenses. , The amount is large, often a white bar, reimbursement of tens of dollars for miscellaneous meals, hospitality costs of hundreds of yuan, and some even used to send employees instead of bonuses. The second is to withdraw or depreciate the expenses at will, and the lessor often adjusts the profit through pre-invoicing or apportioning according to the needs of his own task. The third is to use fixed capital to purchase fixed assets expenses and squeeze profits. The fourth is to purchase fixed assets randomly, resulting in idle waste. Fifth, all kinds of funds after taxation are not allocated according to the prescribed use, which is often staff bonuses and public welfare funds, and crowding out corporate provident funds. The sixth is to arbitrarily cut prices and deal with goods, even in the name of processing, to distribute goods privately. Seventh, it is arbitrarily deal with operating expenses and other property losses. Eighth, it is not dealing with problematic goods in time.