企业实行奖金制度以来,对于调动广大职工的积极性,促进改善经营管理,厉行增产节约,提高企业经济效益,起了积极的作用.但是,多年来,由于奖金制度政出多门,资金来源渠道复杂,奖金数额的增长速度大大地超过了劳动生产率的增长速度,奖金失控的现象较为普遍.其原因,虽然是多方面的,但从会计核算的角度来检查,企业会计制度没有设立“职工奖励基金”科目,不能充分发挥会计核算的监督作用也是一个重要因素.目前,企业在发放奖金时,会计核算一般是按照不同的资金来源处理的,如:有的视为职工工资,直接增加生产费用(综合奖、超产奖等);有的视同材料费用,直按增加材料成本(原材料节 Since the implementation of the bonus system, enterprises have played a positive role in mobilizing the enthusiasm of the broad masses of employees, promoting the improvement of management and management, and increasing the production and saving, as well as improving the economic efficiency of enterprises. However, for many years, the bonus system has been politicized and the source of funding has been complicated. The growth rate of bonuses greatly exceeds the growth rate of labor productivity. The phenomenon of out-control of bonuses is more common. The reasons for this are various, but from the perspective of accounting, the enterprise accounting system has not been established. Funds "subjects, can not fully play the role of accounting supervision is also an important factor. At present, when enterprises issue bonuses, accounting is generally handled in accordance with different sources of funds, such as: some as wages of employees directly increase production Costs (integrated awards, super-production awards, etc.); some are deemed as material costs and direct increase in material costs (raw materials festival