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《广西会计》第九期刊登了孟凡利、刘学昌的《职工福利基金计提办法应该改革》一文(以下简从称《孟刘一文》,)从理论和实践上阐述了:一、职工福利基金不应按职工工资总额(实际应是基本工资+粮差)的11%从成本费用中计提,应改为全部从利润中提取;二、现行计提职工福利基金的方法对迅速提高劳动生产率的影响及解决的方法。笔者对他们的观点不敢完全苟同。我认为,职工福利基金按工资总额的11%在成本费用中提取并没有违背马克思的商品价值论。现分析如下:
In the ninth issue of Guangxi Accounting, Mencius and Liu Xuechang, entitled “Reform of Employee Benefit Funds Schemes,” (hereinafter simply referred to as “Meng Liuyi”) elaborated both theoretically and practically: I. Employee Benefits Fund Shall be withdrawn from the cost according to 11% of the total wage (actually should be the basic salary + food allowance), and should be withdrawn from the profits instead. Second, the current method of appropriating the employee benefits fund is not effective in quickly raising the labor productivity Impact and solution methods. I do not completely agree with their point of view. In my opinion, withdrawing the cost of employee benefits fund at 11% of the total wage does not run counter to Marx’s theory of the value of goods. Now analysis is as follows: