本文通过列举企业将自产、委托加工的货物用于集体福利或者个人消费的业务,在现行会计准则、现行增值税暂行条例实施细则和现行企业所得税法下的几种账务处理方法,在进行逐一分析每一方法利弊的基础上提出改进账务处理的思路与方法。 In this paper, by listing the enterprises will be self-produced, commissioned by the processing of goods for collective welfare or personal consumption business, the current accounting standards, the current implementation of the provisions of the Provisional Regulations on Value Added Tax and the current corporate income tax under several types of accounting treatment, Analyze the pros and cons of each method one by one and put forward the ideas and methods to improve the accounting treatment.