当前,国营企业职工福利基金主要有两个来源,一是按工资总额的11％从成本中提取,二是从留利(税后利润)中提留。由于不同企业盈利水平不同,从留利中提留的福利基金数额差异较大,特别是亏损企业,基本上无提留。因此,从成本中提取的福利基金是构成企业职工福利基金主要的、稳定的来源渠道。按工资总额的11％提取福利基金的办法已延用多年。近年来,由于物价上涨以及福利基金开支项目不断增多等原因,不少企业福利基金超支严重,已成为企业的一大包袱,不仅占用了其他专用基金,而且挤占了流动资金,影响了企业的资金周转,因此,许多企业纷纷要求提高福利基金的提取比例,解决其入不敷出的问题。我们认为,福利基金来源不足是客观事实,适当提高其提取比例并非不合理之举。但是,仅仅改变提取比例还不能从根本上解决问题。不论采用 At present, there are mainly two sources for the welfare fund for state-owned enterprise staff and workers. The first is to extract 11% of the total wage from the cost and the second is to lure it from the profit (after-tax profit). Due to the different profit levels of different enterprises, the amount of welfare funds withdrawn from Rili differs greatly, especially for loss-making enterprises, and there is basically no withdrawal. Therefore, the welfare fund drawn from the cost is the main and stable source channel that forms the employee benefit fund of enterprises. The method of withdrawing welfare funds at 11% of the total salary has been extended for many years. In recent years, due to rising prices and welfare fund spending projects and other reasons, many enterprises over-expenditure of the welfare fund has become a big burden on enterprises, not only occupy other special funds, but also squeeze the liquidity, affecting the corporate funds Turnover, therefore, many companies have asked to raise the proportion of welfare funds to extract, to solve its problem of making ends meet. In our opinion, the insufficient source of welfare funds is an objective fact. It is not unreasonable to appropriately raise the extraction rate. However, simply changing the extraction ratio can not fundamentally solve the problem. Regardless of adoption