论文部分内容阅读
实行工效挂钩是企业工资制度的一项重大改革,对调动企业和职工的积极性,提高经济效益起到了一定的作用。但是,我们在承包经营审计和经济效益审计中发现,工资和效益的增长比例,出现了“倒挂”现象,分配严重向个人倾斜。一、工资基金中新增效益工资的提取不按规定执行。较普遍的现象有三种:一是企业出现严重亏损时,弄虚作假,虚报盈利,照提效益工资。二是企业效益下降时,不按规定计算上缴(或实现)税利,效益工资也不下浮。三是效益较好的企业,把产品
The implementation of ergonomic linkage is a major reform of the enterprise wage system, which has played a role in mobilizing the enthusiasm of enterprises and employees and improving economic efficiency. However, we found that in contracted management audits and economic efficiency audits, the proportion of wages and benefits increased, there was a phenomenon of “upside down”, and the distribution was seriously tilted toward individuals. 1. The extraction of new benefit wages from the wage fund is not implemented according to regulations. There are three kinds of common phenomena: First, when a company suffers serious losses, it falsifies, falsely reports profits, and pays for benefits. Second, when the efficiency of a business declines, taxes and profits are not paid (or realized) according to regulations, and the effective wages do not go down. The third is the better-effective companies to put products