近年来,在整顿企业管理过程中,许多企业为了保证各项规章制度的执行和使造成国家或集体财产损失的职工承担必要的经济责任,明确规定违反规章制度和造成财产损失者必须予以罚款、赔款。但是,罚款、赔款如何进行会计处理,财政部门未作明确规定,致使基层财会人员难以正确处理,更为严重的是,它已成为当前某些企业私设“小金库”的重要经济来源之一,因此必须引起足够的重视。本人现就这个问题谈几点粗浅的看法。目前,企业对职工罚赔款,名目繁多,情况不一。按照现行财务制度规定,罚、赔款均得作其他收入上交国库,这样处理办法显然是不合理的。因为:第一,职工造成经济损失的财产所有权和资金性质是不一样的,其罚、赔款不能全部作为国库收入上交;第二,企业和所属车间部门为着维护各种规章制度,需要有奖有罚,但其奖金没有来源, In recent years, in order to rectify the management of enterprises, many enterprises, in order to guarantee the implementation of various rules and regulations and the workers who cause the state or collective property losses, assume the necessary economic responsibilities and clearly stipulate that those who violate the rules and regulations and cause property losses must be fined, indemnity. However, fines, how to carry out accounting treatment of indemnities, the financial sector has not made it clear that the basic accounting staff to make it difficult to properly handle, more serious is that it has become some private enterprises, “small treasuries” an important source of economy , So must pay enough attention. I am going to talk a few superficial opinions on this issue. At present, enterprises punitively compensate employees for various names and different situations. According to the provisions of the current financial system, penalties and indemnities have to be surrendered to other treasury for other revenues. Such a solution is apparently unreasonable. Because: First, the economic losses caused by the property and property of the property is not the same, the penalty, indemnities can not be turned over as state treasury income; Second, the business and the workshop department to maintain various rules and regulations, you need to have There is a penalty for the prize, but there is no source for the prize,