企业业务接待活动中存在的问题、原因分析及对策探讨  

Discussion on the Problems Existing in the Business Reception Activities of Enterprises and the Causes and Countermeasures

作　　者：吴晓玲 WU Xiao-ling(Fujian Sansteel(Group)Co.Ltd.,Sanming 365000,China)

机构地区：[1]福建省三钢(集团)有限责任公司,福建三明365000

出　　处：《中小企业管理与科技》2020年第3期92-93,共2页Management & Technology of SME

摘　　要：企业作为市场经济主体,在业务招待范畴中包含了公务接待和商务接待活动。改革实践中,由于旧有观念的冲突、制度刚性约束不强等原因,接待费用失控、顶风违纪等行为在企业内部时有发生。论文总结了企业接待中容易出现的问题,并从客观与主观两方面对产生问题的原因进行分析,提出解决办法,对企业强化“三公经费”管理,落实中央八项规定精神具有一定的借鉴作用。As the main body of market economy,enterprises include official reception and business reception activities in the field of business reception.In the practice of reform,due to the conflicts of old ideas,weak institutional rigidity and other reasons,hospitality costs out of control,against the wind and other acts in the enterprise occurred from time to time.This paper summarizes the problems that are easy to appear in the reception of enterprises,analyzes the causes of the problems from both objective and subjective aspects,and puts forward the solutions,which can be used for reference for enterprises to strengthen the management of"three public funds"and implement the spirit of the eight regulations of the central committee.

关 键 词：公务接待 商务接待 界线 费用列支 制度设计与执行 监督管控 

分 类 号：F276[经济管理—企业管理]