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建筑安装企业实行百元产值工资含量办法,是国家对工资基金管理制度的一项重大改革。它改变了过去不问经济效益好坏按人头核定工资基金的做法。实行这一制度调动了职工群众的积极性,促进了增产增收和节约挖潜,改变了工资基金管理上存在的“大锅饭”。这一制度的推行也为企业财务工作提出一些新的课题,如实行百元产值工资含量能否按工资含量计算成本,怎样计算;用什么科目核算工资含量;怎样对实行工资含量办法进行有效的财务会计监督等。这些问题都亟待解决,现提出我们的初步意见,供大家研讨。一、实行百元产值工资含量应按照应计提的工资含量(不属于成本开支范围的除外)计算成本。这是因为实行工资含量办法既是国家对建安企业工资基金管理制度的改革,也是工资支付形式的改
The construction and installation enterprises have implemented a method of determining the value of wages per 100 yuan, which is a major reform of the state's management system for wage funds. It has changed the practice of assessing wage funds in accordance with the approval of the heads of people regardless of whether or not economic benefits are good. The implementation of this system has mobilized the enthusiasm of the workers and staff, promoted the increase of production and income, and reduced potential for exploitation, thus changing the “pot of rice” that exists in the management of wage funds. The implementation of this system also raises some new issues for corporate finance. For example, if the 100-yuan output wage content can be calculated according to the salary content, how to calculate it; what kind of subject is used to calculate the salary content; and how to implement the wage content method is effective. Financial accounting supervision. All these issues are urgently needed. We hereby present our preliminary opinions for discussion. First, the implementation of the hundred yuan output value of wages should be based on the amount of wages should be provided (other than the scope of costs excluded) to calculate the cost. This is because the implementation of the wage content method is not only the state’s reform of the management system for wage funds of Jian’an enterprises, but also the reform of wage payment forms.