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当前,在新旧制度转换工作中,财政部对企业福利基金的超支专门规定了抵补顺序,在各项专用基金结余按顺序仍不足抵补时,经主管财政部门批准,可用固定基金、流动基金抵补。这虽是资金清理上的一项前所未有的规定,但仍然只是一时的权宜之计,并不能彻底解决问题。第一,在新制度中,虽然规定了福利基金的计提标准和支用范围,但对于当前一些与职工利益直接有关并已形成惯例的福利性补贴如何处理,新制度的规定不明确或不够明确,医药费和福利开支透支的势态依然存在。
At present, in the transitional process between the old and the new systems, the MOF specifically stipulates the covering order for overdrafts of corporate welfare funds. When the balances of special funds remain insufficient in order, the Ministry of Finance, with the approval of the competent finance department, can make up for the overdrafts of corporate welfare funds and can be offset by fixed funds and liquid funds. Although this is an unprecedented requirement for liquidation of funds, it is still a temporary measure of expediency and does not completely solve the problem. First, although the standards for the provision of welfare funds and the scope of expenditures are stipulated in the new system, some provisions on the new system are not clear or insufficient for the current welfare subsidies that are directly related to the interests of employees and have become the norm. Clearly, the medical expenses and welfare spending overdraft situation still exists.