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财政部、劳动郝于今年4月17日以(92)财工字第68号文,对工人考核费用的开支问题作出如下规定: 一、工人考核工作应按照国家规定一般由本单位组织进行。国营企业组织工人操作技能考核,属于生产(经营)一线工种,要结合生产(经营)进行;属于非生产(经营)一线工种,要结合实际工作进行。行政事业单位组织工人操作技能考核,也应结合实际工作进行。二、按照国家规定由本单位组织工人考核发生的费用,按下列办法开支:①国营企业、行政事业单位组织工人考核发生的命题、审题、监考、阅卷等考核人员的酬金,印卷费、办公费(即办公用文具、纸张等费用)和工人考前培训费(包括技术业务理论和操作技能培训费),以及交纳的各种工人考核证书的费用等,在职工教育经费中列支。②国营企业工人操作技能考核发生的与生产经营和实际工作有关的原材料和水电消耗、固定资产折旧、大修理费、产品检测费等,不单独计算,由原有关渠道列支。生产经营一线工人结合生产经营进行考核的。在生产经营成本中列支;检修工人结合固定资产的大修理进行考
On April 17, this year, the Ministry of Finance and Labor Hao made the following stipulations on the expenses of workers’ appraisal expenses based on the document No. (92) Cai Gong Zi: (I) The examination of workers should be organized by the unit according to the state regulations. State-owned enterprises organize workers’ operational skills assessment, which belongs to the first-line production (operation) and should be carried out in combination with production (operation); the first-line non-production (operation) work should be carried out in combination with practical work. Administrative units to organize workers operating skills assessment, should also be combined with the actual work. 2. Expenses incurred by the unit in organizing examination of workers according to the provisions of the state shall be expensed in the following ways: (1) The remunerations of state-owned enterprises and administrative institutions for examining and examining the workers who have taken examinations such as propositions, examinations, examinations and examinations, (That is, office stationery, paper and other expenses) and workers’ pre-test training costs (including technical business theory and skills training costs), as well as the cost of various worker assessment certificates paid. (2) Raw material and hydropower consumption, fixed assets depreciation, overhaul and product testing fees that are related to production and operation and actual work that occurred in the examination of operational skills of state-owned enterprises occurred separately from the original relevant channels. Production and operation of front-line workers with production and management assessment. In the production and operation costs included; overhaul workers with fixed assets overhaul test