论文部分内容阅读
读了《财会通讯》1988年第10期上刊登的《财务人员的个人收入怎样体现按劳付酬》一文,很有感触,现想就这个问题谈谈我们的一些做法。我厂在落实内部责任制,实行承包工作中对财务人员个人收入采取了以下办法: 一、根据财会制度的要求,对财会人员实行定员、定岗、定责,做到分工明确,责任清楚,财会人员基本工资以外的奖金按车间平均数发给。二、拟定一些财务指标考核财务工作,根据各项指标完成情况给予奖惩。主要有:(1)结算资金年平均占用310万元,低于该指标,按减少额年利息的2%给予奖励,反之按同比例罚款。(2)全年月平均存款额为47.48万元,存贷利息差2.91万元(利率未调整前),年终按利息增减额确定奖惩幅度。(3)凡需办理托收承付货款结算的,应在销售业务发生后三天内办妥,如提前办理,按提前天数节约银行利息的8%给予奖励,超过三天,按超过天数银行利息的8%罚款。(4)清理收回陈年悬帐,根据不同数额,按年利息均10～20%给予
After reading the article “How Personal Income of Finance Persons Reflects Pay by Labor” published in the “Accounting Newsletter” issue No. 10 of 1988, I would like to talk about some of our practices on this issue. In implementing the internal responsibility system, the factory adopted the following measures for the personal income of financial personnel in the implementation of the contracting work: 1. According to the requirements of the accounting system, the accounting personnel shall be appointed, appointed, assigned responsibility, clear division of labor, clear responsibility, accounting The bonuses other than the basic salaries of personnel are issued on the basis of the average number of workshops. Second, draw up some financial indicators to assess the financial work, according to the completion of various indicators to reward and punishment. There are mainly: (1) The average annual settlement fund is 3.1 million yuan, which is lower than the index. The reward will be 2% of the annual interest for the deduction, and vice versa. (2) The average monthly deposits amounted to 474,800 yuan, and the deposit and loan interest difference was 29,100 yuan (before the interest rate was adjusted). At the end of the year, the amount of rewards and penalties was determined by the amount of increase or decrease in interest. (3) Where settlement of payment for collection proceeds is required, it shall be completed within three days after the sales business occurs. If it is handled in advance, 8% of bank interest will be saved by the number of days ahead of the year to be rewarded. If more than three days are exceeded, the bank interest will be exceeded. The 8% fine. (4) Clearing and retrieving the old age accounts, according to different amounts, according to the annual interest rate of 10 to 20%