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最近.我们对部分实行工效挂钩的企业进行了检查。在检查中发现.一些企业在加强工资基金的管理.执行“工挂”政策以及工资基金的提取使用上存在一些问题;一是有的企业不按规定设立“工资基金”专用帐户.工资基金核算不够健全.有的甚至弄虚作假.擅自扩大工资基金数额:二是有的企业工资基金提取和发放比较混乱.财务管理不严.有的将企业的奖励基金、福利基金和工资基金合并使用.违背“专用基金专款专用”的原则;三是个别企业不按劳动部门和税务部门批准的工资基数和效益工资执行,工资基金少提少支.效益工资应提不提,四是有的企业主管部门随意调度企业的工资结余.影响了效益较好的企业职工积极性;不能真正发挥企业“工挂”的作用,五是企业经济独立核算分级管理后.部分企业出现工资基金管理上分散,财务管理上相互脱节;六是有的企业不认真贯彻执行有关业务政策,形成多提多支工资基金和其它各项基金。增加企业成本和费用.针对以上存在的问题.建议采取如下措施.把好企业工资
Recently, we conducted a review of some of our ergonomically-linked businesses. In the inspection found that some enterprises in the strengthening of the management of the wage fund implementation “work ” policy and the withdrawal of the use of the wage fund there are some problems; First, some companies do not set up “wage fund ” special account The wage fund accounting is not sound enough, and some even resort to fraud .Finance to expand the amount of funds: Second, some enterprises payroll fund extraction and distribution of the more chaotic financial management laxity. Some will be the enterprise bonus fund, welfare fund and wage fund merger Use. In violation of the principle of “special funds for special funds”; Third, individual enterprises are not according to the labor department and the tax department approved the wage base and the effective implementation of the wage, salary funds less mention less support efficiency wage should mention mention, four Some enterprise departments are free to dispatch the wage balance of the enterprise, which affects the enthusiasm of the enterprise workers with better benefits, can not really play the role of the enterprise, and the fifth is that after the independent economic accounting of the enterprises is managed hierarchically, some enterprises have the wage fund Decentralized management, and financial management are out of touch with each other. Sixth, some enterprises do not conscientiously implement the relevant business policies to form a multi-branch wage fund and other Various funds. Increase business costs and costs.For the above problems, it is recommended to take the following measures to good business wages