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几年来,企业留利一直按规定以“六二二”比例进行分配(即生产发展基金60%、福利基金和奖励基金各20%).后来由于解决企业之间的苦乐不均问题,国务院<1984>67号文件规定,其分配比例改由主管部门根据具体情况确定.最近我们发现有的主管部门又将分配比例的决定权下放给企业,造成有些企业由于只顾眼前利益,不考虑生产发展,把留利的大部或全部转入奖励基金.如我市某企业1984年执行自负盈亏,实际盈利44.4万元,分配结果是:生产发展基金9.??万元,福利基金3.2万元,奖励基金31.6万元.这样分配不仅从当年来看,不合理,从该厂年初和年末专用基金的数字分析,
Over the past few years, the company’s profit has been allocated according to the “6.22” ratio (ie, 60% for the production development fund, 20% for the welfare fund and the award fund). Later, due to the problem of inequality between businesses, the State Council Document No. 67 of Document No. 1984 stipulates that the distribution ratio shall be determined by the competent authority according to specific conditions. Recently, we found that some competent authorities have delegated the decision-making power of distribution ratio to enterprises, causing some companies to ignore the immediate development due to their immediate interests. , Most or all of the profit is transferred to the award fund. If an enterprise in our city was responsible for its own profit and loss in 1984, the actual profit was 444,000 yuan. The distribution result was: the production development fund was 9,000 yuan and the welfare fund was 32,000 yuan. The award fund is 316,000 yuan. This distribution is not only unreasonable from the point of view of the year, but also from the digital analysis of the special fund at the beginning of the year and the end of the year.