目前,南京市已有55家中小型企业实行全员风险零点承包。职工分配具有零点性,即取消所有职工原有工资、奖金要、津贴、工资转为档案工资,职工生活费按月预支、多退少补,职工收入在扣除生活费预支后年终一次性结算。企业还以产品为中心组成若干承包组,各承包组实行费用 At present, there are 55 small and medium-sized enterprises in Nanjing that implement zero-point contracting for all employees. Employees’ distribution has zero point, that is, all employees’ original salaries, bonuses, allowances, and salaries are transferred to file salaries. The staff’s living expenses are pre-paid on a monthly basis, and the employees’ income is deducted after deducting the cost of living. The company also has a number of contracting groups that are product-centric and each contracting group implements costs.