事业行政单位职工福利费,其资金来源的取得,不外是两个渠道,一是按照规定标准和实有人数每月预算提取;二是从本单位的业务收入税后按规定幅度建立“三项基金”(即事业发展基金、职工福利基金、奖励基金)而形成。然而来源于财政预算的福利费,财政部制定并从1989年起实行的事 Business administrative unit employee benefits, the sources of funding, is nothing more than two channels, one in accordance with the provisions of the standard and the actual number of monthly budget drawn; the second is from the unit’s business income tax according to the provisions of the establishment of “three Funds ”(ie, career development funds, employee benefits funds, incentive funds). However, the welfare costs derived from the budget, the Ministry of Finance formulated and implemented since 1989