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近年来,由于退休职工急剧增加,使退休金的管理和核算问题突出出来。最近,我们调查了两户企业:一家是具有六十年历史的火柴厂,退休职工409人,占全厂职工的35%,一家是砂轮厂,退休职工73人,占全厂职工的52%。据了解,一些老企业和小企业,问题尤显突出.因而,如何尽赶改革企业职工退休金制度就成了当务之急。按照规定,企业职工退休金是从利润项下的营业外支出中支付的。这部分支出越大,对企业利润影响越大,势必影响到企业利润增长分成和企业基金的提取,进而影响
In recent years, the problem of management and accounting of pensions has been highlighted due to the drastic increase of retired staff. Recently, we investigated two companies: one is a 60-year-old match factory with 409 retired employees, accounting for 35% of the total factory workers, one is a wheel factory, 73 retired employees and 52% . It is understood that some old enterprises and small enterprises, the problem is particularly prominent.Therefore, how to make every effort to reform the pension system for enterprise employees has become a top priority. According to the regulations, employees’ pensions are paid out of non-operating expenses under profit. This part of the spending more, the greater the impact on corporate profits, is bound to affect the corporate profit growth divided into and corporate fund extraction, thus affecting