国务院国资委近日下发关于2012年度中央企业财务决算管理及报表编制工作的通知,要求规范职工薪酬核算,按财政部规定将所发放的职工工资性收入及符合规定的福利费用全额纳入工资总额核算,严禁在工资总额之外列支任何工资性支出或通过其他渠道变相发放工资福利。国资委表示,中央企业要认真做好各类成本费用项目的梳理和分析,修改完善开支定额,清理不合理、超标准的开支项目,进一步完善成本费用控制措施。对于资金存在缺口、资金成本过高、债务结构不合理、债务 The State-owned Assets Supervision and Administration Commission of the State Council recently issued a circular on the management of financial statements and the compilation of statements of accounts of the central enterprises for the year 2012, requiring the remuneration of employees to be standardized and the total wage income and eligible welfare expenses paid to employees to be paid in full amount in accordance with the provisions of the Ministry of Finance It is forbidden to dismiss any payroll expenses out of the total wage or disburse the wages and benefits in disguised form through other channels. The SASAC said central SOEs should conscientiously do a good job of sorting out and analyzing various types of cost and expense items, revise and improve their spending quotas, clean up unreasonable and out-of-standard expenses, and further improve their cost-control measures. There is a gap in funding, high capital costs, irrational debt structure, and debt