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按照现行会计制度规定,企业职工福利费的计提基数是企业发放的工资总额,提取比例为14%。但是,随着企业改革的不断深入,有些企业实行内部改革,如分片分组承包,下岗分流,减员增效等方法,使部分职工暂时离开企业。职工下岗分流后,有的只发给生活费,有的分文不发,自谋出路,保留档案工作。从而使企业工资总额下降,由此相应按14%计提职工福利费大幅度减少。目前,我国职工保险制度还不健全,下岗职工有权要求或享受企业负担相应的医疗费。如果企业只按在册职工工资计提职工医疗费,则远远入不敷出,增加了企业潜亏,加大了财务风险。
According to the provisions of the current accounting system, the base of enterprise employees’ welfare expenses is the total amount of wages paid by the enterprises, with a ratio of 14%. However, with the continuous deepening of the reform of the enterprise, some enterprises have implemented internal reforms such as the sub-grouping and subcontracting division of labor, the separation of laid-off workers and downsizing and efficiency enhancement so that some employees temporarily leave the enterprise. After the separation of laid-off workers, and some only to the cost of living, some of the text is not made, seek their own way, keep the file work. So that the total wage decline in enterprises, which correspondingly calculated by 14% of staff welfare costs significantly reduced. At present, the system of employee insurance in our country is still not perfect. Laid-off workers have the right to demand or enjoy the medical expenses corresponding to enterprises. If the enterprise only according to the registered staff salary provisions for medical expenses, far beyond make ends meet, increase the enterprise potential losses, increased financial risk.