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企业工会经费的属性,是长时 间以来讨论和深化认识的问题。正确认识和对待,对于依法收好经费具有重要的意义。目前多数同行认为属于劳动力价值补偿的部分,参与社会总产品的价值初次分配。根据我国的国情,国家以法律的形式预留下来赋予工会独立管理,用于为职工服务和工会活动,这是毫无疑义的。但是仍有认为企业工会经费在税前列支,是从利润中扣除的,减少了国家税收或者是财政拨款的一种形式。甚至有的将此两种观点混为一谈,既是这也是哪,模棱两可。显然大有通过理论认识和企业会计核算过程来讨论澄清的必要。为此,本人经过反复学习,并向企业同行请教受到一些新的启示。愿将书本上的和所理解的简录下来,从理论和实践两个方面进一步说明企业工会经费的属性为劳动价值补偿。
The nature of enterprise trade union funding is a matter of discussion and deepening of understanding for a long time. Correct understanding and treatment are of great significance to the collection and payment of funds according to law. At present, most of their peers think that they belong to the compensation for labor force and participate in the initial distribution of the total social product value. According to China’s national conditions, it is beyond doubt that the state reserves the independent management of trade unions in the form of laws and is used to serve workers and trade union activities. However, there are still some cases in which enterprises’ trade union funds are pre-taxed and deducted from profits, reducing the state tax or a form of financial appropriation. Some even confuse these two views, which is both where and ambiguity. Obviously there is a great deal of discussion about the need for clarification through theoretical knowledge and business accounting. To this end, after repeated learning, I came to the business colleagues to be some new inspiration. It is hoped that the book and the book of comprehension will be recorded and further explained from the theoretical and practical aspects that the nature of the enterprise trade union funds is compensation for labor value.