在对企业审计中,发现经济效益的下降,其中由于离退休人员增加,相应增加了营业外支出也是因素之一。而且,这个问题愈来愈普遍,应当引起重视。劳保金是职工从事生产劳动期间劳动报酬的后续部分,它也是劳动报酬的组成部分。这些劳动量的后续报酬就形成国家对职工帐面没有记载的债务。我们把这种相当于应付工资的债务称为延期偿付负债,国际称为“递延负债”。应当按照成本理论和权责发生制原则实行偿债基金的提存。这就存在应该提存多少和已发生而帐面未记载的债务有多少的测算问题。劳保金需要多少,这要取决于离退休职工人数、退休年龄和他们 In the audit of enterprises, it was found that the economic benefits were declining. Among them, due to the increase in retirees, the increase in non-operating expenses was also one of the factors. Moreover, this issue is becoming more and more common and should be given attention. Labor insurance gold is a follow-up part of the employee’s remuneration during productive labor, and it is also an integral part of labor compensation. Subsequent remuneration for these amounts of labor results in the country’s unrecorded debt to the employee’s account. We call this kind of debt equivalent to payroll as the debt for deferred payment, and the international one as “deferred liability”. The withdrawal of the debt-paying fund should be implemented in accordance with the cost theory and the accrual-accounting principle. There is a problem of how much debt should be drawn and how much debt has not been recorded on the book. How much labor insurance premiums are needed depends on the number of retired employees, retirement age and their