目前企业税后留利的支配和五项基金(生产发展基金、新产品试制基金、后备基金、职工福利基金、职工奖励基金)的建立均由企业自主决定.很多企业鉴于历年留利水平偏低、生活欠帐太多、奖励基金和职工福利基金开支入不敷出等原因,一般都将留利的大部或全部用于保奖金和弥补职工福利基金的超支,所留用于发展生产方面的基金为数甚微,甚至没有.在目前科技飞速进步、市场调节作 At present, the dominance of post-tax profits of enterprises and the establishment of five funds (production development fund, new product trial fund, reserve fund, employee benefits fund and employee incentive fund) are all independently decided by the enterprises. Many enterprises, in view of the low level of retained profits over the years , Too many living debts, rewards fund and employee benefits fund make ends meet, and other reasons, most of the profits will be used mostly for the bonus and make up for employee benefits fund overruns, the remaining funds for the development of production is very small Micro, not even in the current rapid progress of science and technology, market regulation