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最近,财政部颁发了《国营工业企业工资改革有关会计处理问题的规定》,现对其中实行工资总额同企业经济效益挂钩浮动办法的企业,如何执行这一规定,谈几个问题。一、为什么要设“工资基金”科目工资改革前,国营工业企业职工的工资,是按照不同的资金渠道分别计入有关的成本、费用的。由于职工工资发放多少,与企业经济效益不直接挂钩,因
Recently, the Ministry of Finance has promulgated the “Provisions on the Accounting Treatment Problems of Wage Reform in State-owned Industrial Enterprises.” How to implement this regulation on how to implement the floating-line method in which the total wage amount is linked to the economic efficiency of enterprises? First, why should we set up “wage fund ” subjects wage reform before the wages of state-owned industrial enterprises in accordance with the different funding channels were included in the costs, costs. Due to the amount of employee wages, and the economic efficiency of enterprises is not directly linked to