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工资发放的管理工作存在于所有的企业中,从核算原理角度出发,这项工作似乎比较简单,但实际操作起来却非常繁琐。以工资的发放为例,每次发工资不仅要逐人计算,逐级汇总,还需要对福利费进行计提分摊,编制个人所得税申报表等,在有一定人员规模的单位中,发放工资的工作量需以“人×天”为单位进行计算。工作量这么大用计算机取代人工核算是必然的。从目前市面常见的 DOS 平台工资软件来看,有这么两个特点:一是软件的功能仅停留在简单的核算层上,无法适应现代企业深化、细化管理的需要。二是应
Payroll management work exists in all enterprises, from the accounting principles point of view, this work seems to be relatively simple, but the actual operation is very tedious. Take payroll as an example, each payroll should not only be calculated on a case-by-case basis, but also need to be apportioned and accrued to the welfare expenses, and a personal income tax return should be compiled. In a unit with a certain staffing scale, The workload needs to be calculated as “person × day”. It is inevitable that the workload should be replaced by manual calculation. From the current common market DOS platform wage software point of view, there are two characteristics: First, the function of the software only stay in a simple accounting layer, can not adapt to the modern enterprise to deepen, refine management needs. Second, it should be