目前,一些企业为职工卫生保健、生活、住房、交通等发放补贴或提供非货币性福利,并在职工福利费中核算。按照《财政部关于企业加强职工福利费财务管理的通知》(财企【2009】242号),企业为职工提供的交通、住房、通信待遇,已经实行货币化改革的,并按月按标准发放或支付的住房补贴、交通补贴或者车改补贴、通信补贴,以及企业给职工发放的节日补助、未统一供餐而按月发放的午餐费补贴等,不再纳入职工福利费管理,而应当纳入职工工资总额 At present, some enterprises grant subsidies or provide non-monetary benefits to employees’ health care, living, housing and transportation, etc., and account for them in employee welfare payments. In accordance with the Notice of the Ministry of Finance on Financial Management of Employee Welfare Fees for Enterprises (Cai Qi [2009] No.242), the enterprises have provided remuneration for transportation, housing and telecommunications and have implemented monetization reforms on a monthly basis Or subsidized housing subsidies, transport subsidies or car reform subsidies, communications subsidies, and holiday subsidies issued by enterprises to employees, monthly subsidies for non-uniform provision of lunch subsidies, etc. are no longer included in the management of employee benefits, but should be included Total employee wages