一、工资核算的意义和要求社会主义制度下的工资,是支付给劳动者的劳动报酬,是根据“各尽所能,按劳分配”的原则,借助于货币,分配个人消费品的基本形式。以工资形式支付给职工的劳动报酬,直接关系到每个职工切身的物质生活利益。加强工资管理工作,正确计算每个职工应得的工资,对于贯彻“按劳分配”原则,保证劳动者的物质利益和合法收入,调动劳动者的生产积极性和促进劳动生产率的提高,都是十分重要 First, the meaning and requirements of wage accounting Wages under the socialist system is paid to the workers’ remuneration is based on the principle of “every effort to distribute according to work”, with the help of currency, the basic distribution of personal consumer goods form. The remuneration paid to workers in the form of wages is directly related to the personal material interests of every employee. We should intensify wage management and correctly calculate the wages each worker deserves. Both of them are necessary for implementing the principle of “distribution according to work”, ensuring the material and legal benefits of workers, arousing the enthusiasm of workers and boosting labor productivity, It is very important