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设置企业奖励基金的目的,是鼓励企业职工努力争取完成和超额完成国家计划,使国家利益和企业、个人利益得到很好的结合。因此,提存企业奖励基金的办法应该符合下列原则:企业奖励基金的提存,既不是苦乐不均的,也不是平均主义的;既能使企业在制订计划时不保守,又能使执行计划时有高度的积极性。在这方面,前中财委于1953年颁发的“关于国营企业提用企业奖励基金的临时规定”曾经起了很大的作用,但同时也存在着很多缺点。对于这些缺点,在“工业会计”1956年第10期和“财政”月刊1956年第
The purpose of setting up a corporate incentive fund is to encourage employees to work hard for the completion and surpassing the completion of the state plan so that the national interest and the interests of enterprises and individuals are well integrated. Therefore, the method of depositing enterprise incentive fund should meet the following principles: The deposit of enterprise incentive fund is neither uneasy nor egalitarian. It can not only make the enterprise not conservative when formulating the plan, Have a high degree of enthusiasm. In this respect, the Provisional Regulations on the Use of Enterprise Reward Funds by State-owned Enterprises promulgated by the former Central Finance Commission in 1953 once played a significant role, but at the same time, it has many shortcomings. For these shortcomings, in the “Industrial Accounting ” No. 10 in 1956 and “Finance ” monthly in 1956