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最近在一些地区工会的工会经费调查中,发现少数企业以亏损为理由,未能按月拨交工会经费。笔者认为,企业行政方面拨交工会经费的帐务处理,按规定列入“企业管理费”或“商品产品成本”,或商品经营成本。如果亏损企业不拨交工会经费,既不能如实反映企业成本的实况,也掩盖企业盈亏的准确性。因此,亏损企业亦应按规定拨交工会经费。至于在国民经济调整时期,对国家正式决定关闭并已停止生产的企业,应按全总、人民银行、财政部有关文件规定,除负担基层工会的必要开支外,可免予拨交工会经费;国家已确定停产但尚在继续生产的
In a recent survey of trade union funds conducted by trade unions in some regions, it was found that a small number of enterprises failed to make monthly contributions to union funds on the ground of loss. The author believes that the business administration to pay trade union funds accounting treatment, included in the “corporate management fee” or “product cost of goods”, or the cost of goods operating. If the loss-making enterprises do not pay labor union funds, they can neither truthfully reflect the actual situation of the enterprise costs, but also cover up the accuracy of corporate profits and losses. Therefore, the loss-making enterprises should also be required by the trade union funds. As for the enterprises that officially decided to shut down and ceased production during the period of national economic adjustment, the funds of the trade unions should be exempted from the necessary expenses of the grassroots trade unions in accordance with the relevant documents of the general public, the People’s Bank of China and the Ministry of Finance. The country has decided to stop production but still continue to produce