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实行工资总额同实现税利挂钩的企业,工资基金随实现税利的增减而变动。关于工资资金浮动的计算方法,在有关“工资总额同经济效益挂钩”的文件中,已有专门的规定。但在实践中,不少企业的会计人员感到按照文件规定的计算步骤和公式进行计算,有些繁琐,可以作适当简化。现就这个问题,提出一些个人浅见,以供参考。
Implementation of the total wage with the realization of tax and profit linked to the enterprise, the wage fund with the realization of tax and profit changes. With regard to the method of calculating the floating of wages and capital, special provisions have been made in the document concerning “the total wage amount linked to economic benefits.” However, in practice, accounting personnel in many enterprises feel that they are calculated in accordance with the calculation procedures and formulas stipulated in the document and are cumbersome and can be appropriately simplified. Now on this issue, put forward some personal humble opinion, for reference.