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现行会计制度规定,工业企业的职工退休金直接作营业外支出处理,商业企业列入其他支出.这一规定在实际工作中问题越来越多,“后遗症”越来越大,亟待改革.下面举几个例子来说明: 一家拥有8,543名职工的大型棉纺织厂,按现在职工年龄结构计算,过20年将有7,300多职工达到退休年龄,每年要支付约700万元的退休费用,为1984年利润的三倍多.假若那时仍保持现在的利润水平,支付退休费用以后,每年要亏损500万元左右,
The current accounting system stipulates that pensions for employees of industrial enterprises are directly treated as non-operating expenses, and commercial enterprises are included in other expenditures. This issue has more and more problems in practical work, and the “aftereffects” are getting larger and larger and urgently need to be reformed. To cite a few examples to illustrate: A large cotton textile factory with 8,543 employees, according to the current age structure of employees, over 20 years will have more than 7,300 employees reach the retirement age, each year to pay about 7 million yuan in retirement costs, for 1984 The annual profit is more than three times. If the current profit level is still maintained at that time, after paying the retirement cost, it will lose about 5 million yuan each year.