论文部分内容阅读
盐城市秦南镇有乡镇企业282家,这些企业在分配上坚持“双挂钩”办法,较好地处理了企业与职工,与承包人的经济利益关系,具体做法是: 一、将企业职工的报酬分为基本报酬和浮动报酬,按两步结算。(1)基本报酬与承包目标利润挂钩。人均基本报酬的总水平控制在人均计税工资的1.12倍之内(包括计税工资和按计税工资12％提取的奖励基金)。基本报酬平时实发70％,预留30％,待年终统一结算。年终,企业完成目标利润得全部基本报酬,完不成目标利润,按所欠目标利润的比例,减半扣减基本报酬,直至预留的基本报酬扣完为止。(2)浮动报酬与超过承包目标利润的数额挂钩。企业超额完成目标利润时,按超过目标利
There are 282 township and village enterprises in Qinnan Town, Yancheng City. These enterprises adhere to the “double hook” approach in their distribution, and better deal with the relationship between enterprises and employees and the economic interests of the contractor. The specific methods are: 1. The employees of the company The remuneration is divided into basic remuneration and variable remuneration, which is settled in two steps. (1) The basic remuneration is linked to the profit of the contracted target. The average level of per capita basic remuneration is controlled within 1.12 times of the per capita taxable wage (including taxable wages and incentive funds drawn at 12% of the taxable wage). Basic remuneration is usually made 70%, 30% reserved, to be unified settlement at the end of the year. At the end of the year, if the enterprise completes the target profit, it will receive all the basic remuneration, and if it fails to achieve the target profit, it will reduce the basic remuneration by half in proportion to the target profit it owes, until the reserved basic remuneration is deducted. (2) Variable compensation is linked to the amount of profit that exceeds the target of the contract. When the enterprise exceeds its target profit, it exceeds the target profit.