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国营企业实行工资总额同经济效益挂钩浮动办法时,有不少地区和企业界在年终12月,才从成本费用中计提工资增长额,也有的是在经济效益指标超过核定的经济效益基数后的月份,才开始计提工资增长费用。笔者认为,这种办法既不利于正确计算企业各个月的盈亏,也不利于及时反映工资基金的计提、支用和结存情况,和控制工资总额,完善企业内部分配机制。建议企业按月根据核定的两个基数,一个浮动比例及其他制约条件核算工资增长额。计提方法,以实现税利采用“总挂分提”形式的企业为例,可以事先按照核定的实现税利基数和工资总
When state-owned enterprises implement the floating approach of total wages linked to economic benefits, many local and business circles have only collected wage increases from their costs in December of the end of the year, and some have even exceeded the approved economic benefits base after economic efficiency indicators exceed the approved base of economic benefits. In the month, it began to collect the salary increase fee. The author believes that this approach is not conducive to the correct calculation of the company’s monthly profit and loss, but also is not conducive to timely reporting the salary fund’s withdrawal, support and balances, and control of total wages, improve the internal distribution mechanism. It is recommended that enterprises calculate their salary increments on a monthly basis according to the two approved bases, a floating ratio and other constraints. The accrual method is based on the example of an enterprise that realizes taxation and profit using the form of “total collection points”, and it can pre-acquire the approved tax base and total wages in advance.