电力施工企业从1984年开始先后试行了百元产值工资含量包干办法(以下简称“百含”),它是企业工资总额与经济效益指标挂钩的一种特殊形式。它改变了过去按人头核定企业工资总额,企业经济利益与经营成果相脱节,企业吃国家“大锅饭”的局面,使国家能宏观控制企业工资总额,企业能自主进行内部分配,职工能通过按劳分配,发挥其积极性。为了对企业“百含”这项经济活动的合规性、真实性作出评价,正确处理国家、企业、个人三者关系,有必要对企业“百含”的执行情况进行审计。通过近几年的实践,我们认为对实行“百含”企业的审计应抓住以下要点进行。一、计提含量工资总产值的合规性和真实性“百含”的基本公式是:含量工资总额(V)=计提含 Since 1984, the electric power construction enterprises have trial-and-successively tried the package-sum approach of 100 yuan output value wage (hereinafter referred to as “one hundred percent”), which is a special form of linking the gross salary of enterprises with the index of economic benefits. It changed the past, according to the total head office approved enterprise wages, corporate economic interests and operating results are out of touch, enterprises eat the country “big pot” situation, so that the state can macroscopically control the total wage of enterprises, enterprises can independently internal distribution, workers can work according to labor Distribution, to play its enthusiasm. In order to evaluate the compliance and authenticity of the economic activities of enterprises, and correctly handle the relations among the state, enterprises and individuals, it is necessary to audit the implementation of the “one hundred enterprises”. Through the practice in recent years, we think that the audit on the “hundred and minus” enterprises should grasp the following points. First, the provisions of the content of gross output value of compliance and the authenticity of the “basic” is: the content of the total wage (V) = withdrawals