目前,在合营企业中实际发给中方职工的劳动报酬,一般都小于合营企业中外双方商定的名义工资,因此名义工资有结余。由于目前对名义工资结余管理不严,审计、财税部门监督又不力,产生了诸多弊端。如有的中方投资者把国家规定的“社控”商品、超标准交际应酬费,以及滥发的财物 At present, the remuneration actually paid to Chinese workers in joint ventures is generally smaller than the nominal wages agreed upon by both the Chinese and the foreign partners in the joint venture and the balance of nominal wages therefore remains. Due to the current poor management of the nominal wage balance, auditing, fiscal and taxation department supervision and ineffective, have a lot of drawbacks. If some Chinese investors put the state’s “social control” products, extra-standard social entertainment expenses, as well as spam