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离退休人员的工资是计入离退休人员工作时期的劳动者报酬中,还是计入工资支付时期的劳动者报酬中?两种工资处理方法究竟哪一种更加合理?这是我国国民经济核算理论和实践面临的问题。本文从分析目前我国对离退休人员工资处理相关制度存在的问题出发,探讨改进和改善离退休人员工资处理的方法。
Retirees’ salaries are included in the remuneration of retired workers during work, or included in the wage payment remuneration workers? Which of the two kinds of wage treatment is more reasonable? This is our national theory of economic accounting And practical problems. Based on the analysis of the existing problems in the system of retiree salaries in our country, this article discusses ways to improve and improve salaries of retired staff.