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目前企业解决资金短缺的主要方式是向银行贷款,而贷款是有一定限额的。笔者认为,代替职工保管工资是解决这个问题的有效途径,办法如下: 1.设置专门机构、专职人员、专用帐户,归同级财务部门管理。2.执行转户上卡制。发工资时,企业由工资专用帐户转到企业代替职工保管工资专用帐户。并根据企业工资实发数,分别登记每个职工的工资保管卡和保管折。
At present, the main way for enterprises to solve the shortage of funds is to provide loans to banks, and loans have certain limits. The author believes that in lieu of employee custody of wages is an effective way to solve this problem, the methods are as follows: 1. Set up specialized agencies, full-time staff, special accounts, the management of the financial department at the same level. 2. Perform transfer on card system. When a salary is paid, the enterprise transfers from the special payroll account to the enterprise to replace the employee’s special payroll account for custody. And according to the actual number of company wages, each employee’s salary deposit card and storage discount are registered.