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看了“财政”月刊1956年第3期所载陶省隅同志“关于国营企业提取企业奖励基金问题的研究”以后,我基本上同意陶省隅同志的意见,为使其更完整起见,再补充几点看法:第一,如果按工业生产人员工资总额的一定比例计算出的企业奖励基金和超计划奖金,提奖总数超过实现利润数时,其不敷之数应由国家贴补。第二,按工资总额计算企业奖励基金,会使工资基金超支得多的单位,奖金提得多,工资基金节约的单位反而提得少。这样对节约的单位不仅没有鼓励,
After reading Comrade Tao’s comment on the issue of state-owned enterprises’ withdrawal of enterprise incentive funds contained in the Third Quarterly Bulletin of the Ministry of Finance, I basically agreed with Comrade Taoyuyu that in order to make it even more For the sake of completeness, let me add the following points: First, if the total number of awards exceeds the number of profits achieved by calculating a certain proportion of the total amount of wages paid by industrial producers to the enterprise incentive fund and super plan bonus, the deficit should be paid by the state subsidize. Second, according to the total wage calculation of corporate incentive funds, the over-expenditure of the wage fund will make more units, raise more money and save more units of the wage fund. This not only failed to encourage the saving units,