一、公益金制度设立的初衷 公益金是一个有中国特色的会计事项，产生于计划经济向市场经济转轨的初期。公益金制度的设立，我们认为主要出于以下几方面的考虑： (1)在计划经济时代，我国实行的是低工资、高福利的分配政策，企业职工的工资中没有完全包括必要的生活福利方面的内 First, the original purpose of establishing the system of public welfare fund Commonweal fund is an accounting matter with Chinese characteristics, resulting from the planned economy to the initial stage of market economy transition. The establishment of the public welfare fund system is mainly due to the following considerations: (1) In the era of planned economy, China adopted a low-wage and high-benefit distribution policy. Employees’ wages do not fully cover the necessary welfare benefits Within