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企业进行生产,除了国家拨归企业使用的固定资产和流动资金以外,还要有一些专门的基金,用来解决企业在组织生产和职工生活方面的需要。企业的专用基金包括:大修理基金、四项费用拨款、企业奖励基金和各项工资附加费等四类。其中,四项费用包括技术组织措施费、劳动安全保护费、新产品试制费和零星固定资产购置费等四项;工资附加费又可分为福利补助费、劳动保险金、医药卫生补助金、工会经费和企业直接支付
In addition to the fixed assets and liquidity allocated by the state for use by enterprises, there are also some specialized funds that are used to solve the needs of enterprises in organizing production and the life of employees. Enterprise-specific funds include: overhaul fund, four expense appropriations, corporate incentive fund and various salary surcharges and other four categories. Among them, the four costs include four technical organization measures, labor safety protection fees, trial production of new products and sporadic fixed assets acquisition costs; salary surcharges can be divided into benefits subsidies, labor insurance benefits, medical and health benefits, Union funds and businesses pay directly