自1985年国家对一部分大中型企业实行工资总额与经济效益挂钩浮动办法以来,现已普遍推开。从执行情况看,企业在具体核算上还存在一些问题,归纳起来,大致有以下几种情况:一、未按规定使用“工资基金”科目及其子细目,仍把“应付工资”二级科目作为一级科目与“工资基金”平行使用。二、核定的工资总额基 Since 1985, the state has implemented a floating approach to the link between wages and economic benefits for a part of large and medium-sized enterprises and has now generally been launched. From the implementation of the situation, there are still some problems in the specific accounting enterprises, to sum up, there are roughly the following situations: First, the failure to use “wage fund ” subjects and their sub-items, still “pay the wages ”Level 2 subjects are used as first-level subjects in parallel with “ salary funds ”. Second, approved the total wage base