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有些地区反映,推行企业工资总额同经济效益挂钩办法,效益工资如何列支问题不明确,要求明确。经研究,为了稳定财政收入,在国务院没有规定以前,对国营企业实行工资总额同经济效益挂钩有关财务问题,暂按如下办法处理: 一、一九八八年以前由原劳动人事部、财政部批准试行工资总额同经济效益挂钩的企业,其奖金已核入工资总额基数,并列入成本的,仍按原办法继续实行。二、除由原劳动人事部、财政部批准试行工资总额同经济效益挂钩的企业外,其余实行工资总额同经济效益挂钩的企业,挂钩后奖励基金不得计入
In some areas, it is reflected that the implementation of the method of linking the total wages of enterprises with the economic benefits, and the issue of how effective wages are paid out, is not clear and the requirements are clear. After research, in order to stabilize fiscal revenue, before the State Council did not provide regulations, the implementation of state-owned enterprises in which total wages were linked to economic benefits related to financial issues was tentatively handled as follows: 1. Prior to 1988 the former Ministry of Labor and Personnel, the Ministry of Finance The enterprises that have approved the trial of the total amount of wages linked to economic benefits shall have their bonuses verified on the base of their total wages and are included in the cost, and shall continue to be implemented according to the original measures. 2. Except for enterprises that have been approved by the former Ministry of Labor and Personnel and the Ministry of Finance for the trial of total wages linked to economic benefits, the rest of the enterprises whose total wages are linked to economic benefits shall not be included in the award funds after the linking.