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当前,不少企业正在试行内部待业和内部退休制度。内部待业和内部退休所支付的费用,自然不属于业务经营支出,不应计入成本。但笔者认为,企业发给内部待业,退休职工的生活费,在实行工资总额与经济效益挂钩的企业,似可视同六个月以上的病假人员工资,列入企业工资总额,不直接作营业外支出
At present, many companies are experimenting with internal unemployed and internal retirement systems. The fees paid for internal unemployed and internal retirement are naturally not part of business operating expenses and should not be included in costs. However, the author believes that if a company issues internal unemployed, the cost of living for retired workers may be regarded as the salary of the sick person who is linked to the total salary and the economic benefits. expenditure