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目前,供销社企业福利基金超支现象比较普遍,而且超支额逐年增加,形成一种新的挂帐经济包袱。据统计,武汉市供销社系统1989年末福利基金超支挂帐662万元,1990年末超支挂帐额高达1105万元,按期末职工人数计算,人均超支292.46元。其中,市直属13个专业公司和大中型企业中,共有12个企业福利基金出现超支,累计发生赤字837万元,有一个公司超支额高达136万元。根据调查情况剖析,福利基金超支的主要原因是: (一)福利基金提取比例一成不变,基金来源不足。现阶段,供销社企业福利基金主要有以下三项来源:一是按职工工资总额的11％计算提取,列入商品流通费,并在企业的经营收入中得到补偿的部分;
At present, the over-expenditure of welfare funds of supply and marketing cooperatives is relatively common, and the over-spending has been increasing year by year, forming a new economic burden of hanging accounts. According to statistics, the system of supply and marketing cooperatives in Wuhan ended the payment of 6.62 million yuan in excess of the welfare fund in late 1989, and reached 11.05 million yuan at the end of 1990, accounting for 292.46 yuan per capita over budget. Among them, the city directly under the 13 specialized companies and medium-sized enterprises, a total of 12 corporate welfare funds over-expenditure, the cumulative deficit of 8.37 million yuan, a company overruns up to 1.36 million yuan. According to the analysis of the investigation, the main reasons for the welfare fund overruns are: (1) the proportion of the welfare fund remains the same, the fund is under-sourced. At this stage, the supply and marketing cooperatives enterprise welfare fund mainly has the following three sources: First, calculated according to 11% of the total wages of workers drawn, included in the circulation of goods, and in the business part of the operating income to be compensated;