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国务院以国发(1989)25号文,批转了劳动部、财政部、国家计委《关于进一步改进和完善企业工资总额同经济效益挂钩意见的通知》后,财政部又以(1989)财工字第450号文发出了《关于工交企业工资总额同经济效益挂钩财务处理规定的通知》。上述通知中涉及14个有关新增效益工资计算的公式。为了快速、准确、简捷地计算出新增效益工资,灵活地运用公式,笔者在实践中对除公式8“同实物(工作)量挂钩计提新增效益工资的
After the Circular of the State Council, Guofa (1989) No.25, was approved and circulated by the Ministry of Labor, the Ministry of Finance and the State Development Planning Commission on ”Further Improving and Perfecting the Opinions on Linking Enterprise Gross Wages with Economic Benefits“ Letter No. 450 issued a ”Circular on the financial provisions of the total wage of enterprises linked to economic benefits with the economic process.“ The above circular involves 14 formulas for calculating the new benefit payroll. In order to quickly, accurately and simply calculate the new benefit pay, and flexibly use the formula, the author in practice, in addition to the formula 8 ”with the physical (work)