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最近国务院领导同志指示,为了控制消费基金盲目增长,防止挪用生产性基金用于消费,要认真核定企业税后留利中各项基金的比例。为了贯彻这个重要指示,落实国务院[1984]55号文件中关于“企业主管部门要会同财政部门对所属企业税后留用利润,根据大部分用于生产,小部分用于职工集体福利和奖金的原则,核定企业留利中各项基金的使用比例”和国务院[1984]67号文件中关于要“按照主管部门规定的比例,分别建立生产发展基金、新产品试制基金、后备基金、职工福利基金和职工奖励基金”的
Recently, the leading comrades of the State Council instructed that in order to control the blind growth of consumer funds and prevent the misappropriation of productive funds for consumption, the proportion of various funds after tax in enterprises should be carefully verified. In order to implement this important directive, the implementation of the State Council [1984] No. 55 document on “enterprise departments should be together with the financial sector retained profits after tax, according to the majority for production, a small part of the collective welfare and bonuses of employees Principle, the proportion of the funds approved in the enterprise retained profits ”and the State Council [1984] No. 67 document to“ in accordance with the provisions of the competent department, respectively, the establishment of production development fund, new product trial fund, reserve fund, staff Welfare Fund and Employee Reward Fund ”