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目前,试行工资总额与经济效益挂钩的企业,不论效益工资多少和增涨幅度如何,一般都是当年的效益工资,当年发光。为了以丰补歉和抑制消费基金过度增长,建议对效益工资的发放实行一定的控制。即凡当年提取的效益工资比核定的工资总额基数增长10%以上的,按当年效益工资实行增长比例,提取同比例的工资储备基金(当年效益工资比基数增长50%以上的均按50%提留)。企业提取的工资储备基金可用于生产周转,其所有权属企业职工,并可比照银行保值利率计算利息,转入工资储备基金,三年后将结余的工资储备基金的本息全部归还给职工。工资储备基金的利息,只能在企业留利中开支,不能列入产品成本或费用。
At present, the total amount of trial-funded enterprises and economic benefits linked to enterprises, regardless of the number of benefits and how much the rate of increase, are generally the year’s wage benefits, when the light. In order to Feng apology and curb the excessive growth of consumer funds, it is recommended that the implementation of the payment of benefits to exercise some control. That is, where the benefit payout drawn in the current year exceeds the approved wage base by more than 10%, the wage reserve fund of the same proportion shall be drawn according to the proportion of the effective wage increase in that year (in the same year, the profit payroll shall be set aside at 50% of the above 50% ). The wage reserve fund withdrawn by the enterprise can be used for production turnover. Its ownership belongs to the employees of the enterprise. The interest can be calculated according to the interest rate of bank hedging and transferred into the salary reserve fund. All the principal and interest of the remaining salary reserve fund will be returned to the employees after three years. The interest of the salary reserve fund can only be expensed in the enterprise for profit retention and can not be included in the product cost or expense.