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为了解决当前企业职工福利补助费经费来源方面存在的问题,并保证企业职工能够得到必要的福利补助,现对企业职工福利补助费的开支办法,作如下规定:(一)各企业职工食堂的炊事人员,应列入企业人员的正式编制,炊事人员的工资改由工资基金中开支,井列入企业的管理费,计入成本,不再在职工福利补助费中开支。(二)各企业现行的按照职工工资总额百
In order to solve the problems existing in the sources of funding for enterprise employee benefit subsidies and ensure that the enterprise employees receive the necessary welfare allowances, the following provisions are stipulated on the expenses for enterprise employee benefit subsidies: (1) Personnel should be included in the official establishment of enterprise personnel, staff wages were changed by the salary fund expenses, well included in the management fees of enterprises, included in the cost, no longer in the employee benefits allowance expenses. (B) of the existing enterprises in accordance with the total wages of 100 employees