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为了保护职工的身体健康和减轻其生活中的困难,国家从1951年就颁布了劳动保险条例,规定职工到了一定的年龄退休,并由工会发给一定的生活费,其经费来源由企业行政按在职人数的工资总额百分之三提取,按月一次拨交工会。从1969年起,财政部规定,企业行政停止向工会拨款,退休人员的经费改由企业直接从营业外支付。从现在情况看,在新企业中,退休人员不多,从营业外开支的退休经费对利润总额影响不大。但在老企业中,因退休人员逐年增多,严重地影响了利润总额。如湖南省航运局的运输企业是解放初期成立的,退休人员1977年为1,965人,占在职人数的12.30％;1981年为5,241人,占在职人数的42％;退休经费也由123.5万元增加到329.3万元,1981年的退休费占运输利润的97％。
In order to protect the health of workers and alleviate the difficulties in their life, the state enacted the Labor Insurance Regulations from 1951, stipulating that workers must retire at a certain age and be given some living expenses by the trade unions, The three percent of the total wage is withdrawn, and the union is handed over once a month. Since 1969, the Ministry of Finance has stipulated that enterprises should stop allocating funds to trade unions and the funds for retirees should be directly paid by the enterprises out of business. Judging from the current situation, among the new enterprises, there are not many retirees and the retirement expenses from non-operating expenses have little effect on the total profit. However, in the old enterprises, the annual increase in retirees has seriously affected the total profit. For example, the transport enterprises of Hunan Provincial Shipping Bureau were set up in the early days of liberation. The number of retirees was 1,965 in 1977, accounting for 12.3% of the working population. In 1981, it was 5,241, accounting for 42% of the total number of employees. The retirement expenses also increased from 1.355 million yuan To 329.3 million yuan, 1981 retirement fees accounted for 97% of transport profits.