论文部分内容阅读
邮资票品(包括集邮商品和通信邮资票品)是邮政通信企业中一种特殊的国有资产。目前集邮票品和通信票品帐面值达百亿元,邮政独立运营后,邮资票品成为邮政流动资产管理的主要内容。但是,在邮资票品管理中普遍存在着体制不规范、核算制度不健全、低面值销售、重复计收、不计
Postage products (including philatelic products and postal products) are a kind of special state-owned assets in postal communications enterprises. At present, the book value of stamps and communications products reaches a book value of 10 billion yuan. Postal products have become the main content of postal asset management after the postal operations have been conducted independently. However, in the management of postage stamps, there is a widespread system of non-standard accounting system is not perfect, low-denominated sales, double counting, excluding