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在1989年决算报表的审查中,发现一些单位误把效益工资作为计提职工福利基金的基数,导致成本增大,利润反映不实,扩大了消费基金.效益工资就形式而言,是近年来实行工资制度改革,在推行工资总额同经济效益挂钩的企业,国家不安排调资,企业按照国家的有关规定给职工晋级升资的一种工资形式;就性质而言,这部分增资是属于奖金的范畴.
During the examination of the 1989 final accounts, it was found that some units mistakenly used the effective wage as the basis for drawing up the employee benefit fund, resulting in an increase in costs, an unrealistic profit, and an expansion in the consumption fund. The implementation of wage system reform, in the implementation of total wages and economic benefits linked to the enterprise, the state does not arrange the transfer of capital, enterprises in accordance with the relevant provisions of the state of workers to upgrade a wage form; in nature, this part of the capital increase is a bonus category.