当前企业在工资总额管理中还存在不少问题,突出地表现在部分企业置中家宏观调控原则于不顾,随意突破工资总额,使生产、积累、分配三者发展极不协调,主要表现在以下几个方面: 1.部分企业没能正确处理生产与消费的关系,存在着分光吃净的倾向。特别是部门新建的小经济实体,基本上成了“小金库”。该申报的不申报,该备案的不备案,有意识地逃避国家宏观调控,并且在分配问题上互相攀比,严重影响了消费基金的合理增长。 2.企业制定的内部分配办法,缺乏科学的参照体系。如流通领域有的零销售企业实行百元销售含量分配办法,企业对部组核定出所经营商品的工资含量,部组采取记销售到个人的办法考核职工。 3.工资列支渠道多,影响了对工资总额的调控。部分自办第三产业的生产企业,其从业人员的工资收入未在企业的工资总额中列支;还有不少生产企业对业务人员实行按销售额提成,其工资收入直接在成本 Currently, there are still many problems in the management of total salaries of the enterprises, which are highlighted by the fact that some companies have ignored the macroeconomic control principles of homeowners and randomly broke through the total wages, making the development of production, accumulation, and distribution extremely inconsistent, mainly in the following areas: In terms of: 1. Some companies fail to properly handle the relationship between production and consumption. In particular, the newly established small economic entities of the department have basically become “libraries”. The declaration is not reported, the record is not filed, consciously evades the country’s macro-control, and competes with each other in the distribution issue, which seriously affects the reasonable growth of consumer funds. 2. There is a lack of a scientific reference system for internal allocation methods formulated by enterprises. If there are zero-sales companies in the circulation field, they will implement a hundred-dollar sales content distribution method. The company will verify the salary content of the products it sells to the ministry, and the ministry will use the method of recording sales to individuals to assess the employees. 3. There are many channels for wages, affecting the regulation of total wages. Some of the self-employed third-party manufacturing enterprises, their employees’ wage income is not listed in the company’s total wages; there are many production companies to implement sales personnel according to sales, their wage income directly at the cost