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一、离退休职工退休金仍为营业外支出中列支好企业支付离退休职工的退休金按旧制度规定,是在营业外支出中列支,新制度把它列为劳动保险费用改在管理费用中列支。笔者认为,企业交纳退休统筹基金等劳动保险费是劳动力再生产的补偿,同生产经营有关系,应在管理费用中列支。而支付原已离退休职工的退休金是与他们在职时生产经营有关而当时未有提列,现虽列支但与当前企业的生产经营无关,因此不能与交纳退休统筹基金并在一起在管理费中列支,建议仍在营业外支出中列支为好。
Retirees ’Retirees’ Retirees ’Retirees’ Expenses Retirees ’Expenses Retirees’ Expenses Paid for Non-operating Expenses According to the old system, retired employees are paid in non-operating expenses, and the new system lists it as the expense of labor insurance in management Expenses included in the list. The author believes that enterprises pay retirement co-ordination funds and other labor insurance premiums is the reproduction of labor force compensation, with the production and operation are related, should be included in the management fee. However, the retirement benefits paid to former retired staff members were not related to the production and operation of their in-service staff. Although they are listed but not related to the current production and operation of enterprises, they can not be used together with the retirement pension fund to manage Feizhong list, it is recommended that the non-operating expenses are still included in the list as well.