论文部分内容阅读
工资总额的核算是经费支出核算的重要组成部分。近年来,各种津贴和补贴名目繁多,其内容又分布在好几个“目”级科目核算,在工作上造成许多不便。如基础、职务、工龄工资在“工资”目中核算;奖励工资、粮贴等在“补助工资”目中核算;8元的副食品价格补贴和书报费在“其他费用”目中核算,10元的生活补贴和主要副食品价格补贴在“主要副食品价格补贴”目中核算,洗理费在“职工福利费”目中核算,肉贴在预算外资金核算,等等。一个工资总额分散在如此众多的“目”级科目,造成工资总额概念不清,容易出现错误,也不便于预算的编制和年终决算。事业行政单位的会计核算要适应经济体制改革所带来的变化。本人认为,对于经费支出中的人员工资应当按照工资总额的组成内容放在一个“工资”目中
The accounting of total wages is an important part of expenditure accounting. In recent years, various kinds of allowances and subsidies have a great variety of names, and their content is distributed among several “head” subjects, causing many inconveniences in their work. For example, basic wage, salary and seniority are accounted for in “Salary”; Reward wages and food subsidies are accounted for in the “Subsidy Salary” item; Subsidy subsidies and bookkeeping fee of 8 yuan are accounted for in “Other expenses” Subsidies for subsistence allowances of 10 yuan and subsidies for major non-staple foods are accounted for in the “main subsidies for food price subsidies”. The expenses for washing and washing are calculated in the “Employee Benefit Fees” item, the meat sticks in extra-budgetary funds, and so on. A total wage distribution in so many “head” subjects, resulting in the concept of gross wages unclear, prone to errors, it is not easy to budget preparation and year-end accounts. The accounting of business administrative units should adapt to the changes brought about by the economic structural reform. In my opinion, the salary of personnel in expenditures should be put in a “salary” in accordance with the composition of total wages