基于业务实质的餐饮企业外包的财会处理研究  

Research on financial and accounting processing of outsourcing for catering enterprises based on business essence

作　　者：李伟超 Li Weichao(Hebei Expressway Yanzhao Yixing Group Co.,Ltd.,Shijiazhuang,Hebei,050000)

机构地区：[1]河北高速燕赵驿行集团有限公司,河北石家庄050000

出　　处：《市场周刊》2025年第6期124-127,共4页Market Weekly

摘　　要：随着时代的进步和高质量发展的要求,社会分工日益精细化,各单位也在不断寻求优化资源配置的途径。河北高速公路服务区在《高速公路服务区品质提升三年行动方案(2024—2026年)》的指导下,积极探索餐饮服务外包的品牌合作模式。基于此,文章将对河北高速公路服务区与外包单位在合同安排中涉及的基本内容和责任划分进行深入分析,并结合新收入准则,提出对双方会计处理方法的意见。With the progress of the times and the demand for high-quality development,social division of labor is becoming increasingly refined,and various units are constantly seeking ways to optimize resource allocation.Under the guidance of the"Three Year Action Plan for Quality Improvement of Highway Service Areas(2024—2026)",Hebei Expressway Service Area actively explores brand cooperation models for catering service outsourcing.Based on this,this article will conduct an in-depth analysis of the basic content and responsibility allocation involved in the contract arrangement between Hebei Expressway Service Area and outsourcing units,and propose opinions on the accounting treatment methods for both parties in combination with the new revenue standards.

关 键 词：餐饮外包 主要责任人 代理人 

分 类 号：F719.3[经济管理—产业经济] F252