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现代企业的人工成本中,职工的福利费是其中较为重要的内容之一。由于目前一些企业管理中对福利费的计提与管理缺乏统一的标准和监督,使得我国不同地区、不同行业、不同企业之间收入分配的差距不断拉大,再加之职工福利费的列支内容名目繁多,在实际工作中有的企业滥用福利费科目。为了保证公平的、合理的、规范化的使用职工福利费、真实的反应企业的各项经济活动,必须对职工福利费的开支范围进行调整,以便保证职工利益、维护国家利益。本文就职工福利费开支范围调整业务的相关问题进行探讨。
Among the labor costs of modern enterprises, the welfare expenses of employees are one of the more important contents. Due to the lack of unified standards and supervision on the provision and management of welfare funds in some enterprise management at present, the gap in income distribution among different regions, industries and enterprises in our country is constantly widening. In addition, the disbursement of employee benefit expenses Variety, in the actual work of some companies abuse welfare fee subjects. In order to ensure the fair, reasonable and standardized use of staff welfare funds and genuinely reflect the economic activities of enterprises, we must adjust the scope of expenses for staff welfare expenses in order to guarantee the interests of staff and workers and safeguard the interests of the state. This article discusses the issues related to the adjustment of the business scope of staff welfare expenses.