公益金是企业在税后利润中计提的用于职工集体福利设施建设的资金。公益金制度体现了国家和企业对职工的关怀,企业利用公益金为职工购建宿舍、托儿所、食堂或交通工具等集体福利设施,使企业职工有一个安定、舒适的工作和生活环境,免除其后顾之忧,努力为企业工作。然而,由于制度 The commonweal fund is the capital accrued by the enterprise in the after-tax profit for the construction of collective welfare facilities for employees. The commonweal fund system embodies the concern of the state and enterprises for employees. Enterprises use public welfare funds to build collective welfare facilities such as dormitories, nurseries, canteens or vehicles so that employees have a stable and comfortable working and living environment, relieving their worries, Work hard for business. However, due to the system