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本文分析了当前事业单位福利费管理中存在的问题:福利费的提取规定不一,国库集中支付管理与计提核算存在矛盾。笔者试图从制定规范统一的福利费计提标准、福利费的核算内容变计提为直接列支、允许将福利费计提后从零余额账户转入实有资金账户等方面寻找破解当前福利费管理问题的方法。
This article analyzes the problems existing in the management of welfare funds in current public institutions: the rules for the extraction of welfare funds are different, and there is a contradiction between centralized treasury payment management and accrual accounting. The author attempts to formulate a unified standard of welfare fee withdrawals, changes in the contents of the accounting for welfare payments directly to support the allowance of welfare payments after the transfer from the zero balance of accounts into real money accounts to find the current benefits of cracking How to manage the problem.