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武汉市新洲县烟草公司是1988年4月组建的,组建时职工人数124人(含退离休11人),国家流动资金5万元和卷烟仓库350m~2,全部固定资产原值4.8万元。到1990年止,累计实现利润317万元,除按规定上交利润和税前还贷外,企业留利245.3万元,折旧基金9.3万元和按工资总额计提的福利基金6万元,共积累专用基金260.6万元。由于专用基金使用上存在多头开支,管理分散等问题,使有限的资金没能发挥应有的效益。为了搞清专用基金的开支流向,笔者按其支出性质分为以下十二类六十余种: 一是积累性支出。包括能源交通建设基金和预算调节基金,共缴纳57.3万元。二是工资性支出。主要包括浮动工资、职务津贴、洗理费、生活补贴、蔬菜价格补贴、副食品价格补贴、水电补贴、书报资料费、煤气补贴、冬季室内取暖费、卫生补贴和误餐费等,每人每月开支达70多元,共计开支30万元。三是控制性开支。包括奖金税、工资调节税、专控商品审批附加
Xinzhou County, Wuhan Tobacco Company was established in April 1988, the formation of the working population of 124 people (including retreat from 11 people), the state liquidity of 50,000 yuan and 350m 2 of the cigarette warehouse, the original value of all fixed assets 48,000 yuan . As of 1990, a total profit of 3.17 million yuan, in addition to the required profits and pre-tax repayments, corporate retained profits of 245.3 million yuan, 93,000 yuan depreciation fund and total welfare payroll fund 60,000 yuan, A total of 2.660 million yuan dedicated fund accumulation. As the use of special funds there are long-term expenses, decentralized management and other issues, so that limited funds failed to play its due effectiveness. In order to find out the expenditure flow of the special purpose fund, the author divides into the following twelve categories according to the nature of the expenditure: more than 60 kinds: First, accumulated expenditures. Including energy transport construction funds and budget adjustment fund, paid a total of 573,000 yuan. Second, payroll expenses. Mainly include floating salary, job allowance, washing and cleaning fee, subsistence allowance, vegetable price subsidy, subsidized food price subsidy, hydropower subsidy, newspaper and information fee, gas subsidy, winter indoor heating fee, health allowance and meal allowance, Monthly expenses of up to 70 yuan, a total expenditure of 300000 yuan. Third, control costs. Including bonus tax, salary adjustment tax, special control of commodity approval surcharge