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在审查某一市属国营工业企业1989年度会计决算报表时,发现该企业虚提“效益工资”18.94万元。一、问题剖析:该企业系实行工资总额随经济效益挂钩浮动的企业。经查1988年上交税利415.54万元,而1989年上交税利只有379.5万元,比1988年减少36.04万元,降幅为8.67％。然而该企业1959年工资基金增长为18.94万元(即效益工资)。按规定,凡实行工资总额随经济效益挂钧浮动的企业,只有在超额完成核定上交税利的基础上,才能提取工资增长基金,而该企业1989年上交税利数下降,效益工资反而增加,显然是有问题的。我们根据有关文件规定,较详细地审查了该企业1989年的《工
In reviewing the 1989 fiscal year final accounts of a city-owned state-owned industrial enterprise, it was found that the company falsely raised “effective wages” of 1.994 million yuan. I. Analysis of the problem: The company implements a company in which the total wages are linked to the economic benefits. After investigating the tax profit of 415.54 million yuan in 1988, it was only 3.795 million yuan in 1989, a decrease of 3.604 million yuan over 1988, a decrease of 8.67%. However, the salary fund of this enterprise in 1959 grew by 184,400 yuan (ie, effective wage). According to the regulations, any enterprise that implements floating wages linked to economic efficiency will only be able to withdraw the wage increase fund if it exceeds the taxable profits it approves. However, the company’s tax profits turned down in 1989 and the effective wages The increase is obviously problematic. We examined the company’s work in 1989 in more detail according to the provisions of the relevant documents.