目前大多数企业的材料结算管理,仍然执行旧的管理模式,具体表现为:(1) 材料采购结算,采购人员按计划采购——入库验收——财务部门根据有关凭证结算。(2) 材料调出结算,材料调出由经办人开出材料调拨单——主管人签字——财务部门根据调拨单结算。上述这种结算方式只适应于国家对于材料实行统一分配和定价,而不适应社会主义商品经济大发展时期。其主要弱点在于它只侧重于反映、核算,拘泥于一般的核算职能,而忽视了材料成本控制,特别是生产过程前的材料价格控制,而不能及时地有效地控制材料成本这个关健性的问题。在实际业务中,有的企业往往在相互“支援”的名义下,以高价买进,低价调出,不按照互惠互利互相协作的原则办事。正如胡耀邦同志在1985年初在中央党校一次座谈会上对不正之风指出的那样:“你批给我,我批给他,明为搞活,实则搞 At present, most companies’ material billing management still implements the old management model. The specific performance is as follows: (1) Material purchase settlement, procurement personnel purchase according to plan - storage acceptance - the financial department settles according to relevant documents. (2) The materials are transferred out and settled, and the material is transferred out by the operator to issue a material transfer form—signed by the supervisor—the finance department settles the transfer order. The above settlement method is only applicable to the state’s uniform distribution and pricing of materials, and does not adapt to the period of great development of the socialist commodity economy. Its main weakness is that it only focuses on reflection, accounting, and sticks to the general accounting functions, ignoring material cost control, especially material price control before the production process, and cannot effectively control material costs in a timely manner. problem. In the actual business, some companies often buy at high prices in the name of “supporting each other” and call out at low prices, and do not act in accordance with the principles of mutual benefit and mutual cooperation. As Comrade Hu Yaobang pointed out to the unhealthy wind at a symposium at the Central Party School in early 1985: “You gave me, I gave him, it was clearly invigorating, but in fact it was