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自1985年国家对国营大中型企业实行职工工资总额同企业经济效益按比例浮动的办法以来,桂林市国营企业绝大多数都实行了“工效挂钩”。经过几年的实践,多数企业都能按“工效挂钩”办法正确核算工资,但也有少数企业,尤其是一些新挂钩企业,由于对“工效挂钩”的办法领会不深,对“工效挂钩”的工资核算方法不够熟悉,出现核定的工资总额基数没有提足;提取的工资基金未按规定渠道列支;已核入工资总额基数内的工资、津贴又计入成本;有的还把不属于工资总额的洗理
Since 1985, when implementing the principle of proportionally fluctuating the total economic benefits of workers and enterprises in large and medium-sized state-owned enterprises, the majority of state-owned enterprises in Guilin have implemented the “ergonomic linkage.” After several years of practice, most enterprises can correctly calculate their salaries according to the “ergonomics-linked” approach. However, there are also a few enterprises, especially some newly-linked enterprises. Because of the poor understanding of the “ergonomics-linked” approach, the “ergonomic” Wages are not familiar with the method of accounting, there is no basis for the approved total wage base; the withdrawal of funds not listed in accordance with the provisions of the distribution channels; has been credited to the gross wage base within the wages, allowances are also included in the cost; some do not belong to the wage The total amount of washing