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制度上规定“劳动保险费是指企业支付离退休职工的退休金、价格补贴、医药费、职工退职金、6个月以上病假人员工资、职工死亡丧葬补助费、抚恤费,按照规定支付给离休人员的各项经费”。1989年发布的《国营工业企业会计制度》规定:劳动保险费在“营业外支出”科目中核算。企业的营业外支出是指与企业生产经营无直接关系的支出,也就是说原制度把劳动保险费放在与生产和经营管理无关的位置。1992年12月30日发布的从1993年7月1日
The system stipulates that “the labor insurance premium refers to the retired employee’s pension, price subsidy, medical expenses, workers’ reimbursement, sick pay staff salary of more than 6 months, employee death funeral allowance, Personnel of the funds. ” The “Accounting System for State-owned Industrial Enterprises” promulgated in 1989 stipulates that the labor insurance premiums be accounted for in the “non-operating expenses” account. The non-operating expenditures of an enterprise refer to expenditures not directly related to the production and operation of an enterprise, that is, the original system puts the labor insurance premiums in a position unrelated to production and operation management. Issued on December 30, 1992 from July 1, 1993