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企业实行承包经营后,对职工的计酬形式有的采取工资加奖金;有的实行工资同经济效益挂钩;采取后一种办法增加的职工工资仍然是奖金的形式。鉴于企业实行承包经营后滥发钱物的现象比较突出,为了有力抑制滥发奖金的行为,审计部门要对企业的奖金审计列为专项审计内容之一。一、开展奖金审计是形势发展的客观需要。奖金属于工资的范畴。国家对职工工资的增长,是在考虑积累基金和消费基金合理比例的基础上来确定的,并据此作为国家工资政策以控制职工的超前收入。制约了收入,也就控制了超前消费,平衡社会总的供需关系。然而由于宏观调控乏力,微观失控,目前积累和
After the enterprise has contracted to operate, it will pay salaries and bonuses to some forms of employee compensation; some will be linked to economic benefits, and the latter will continue to be in the form of bonuses. In view of the fact that the phenomenon of spamming of money and goods after the contracted operation of enterprises is quite prominent, in order to effectively curb the behavior of excessively issuing bonuses, the audit department shall list the bonus audit of the company as one of the special audit contents. First, conducting bonus audits is an objective need for development of the situation. Bonuses belong to the category of wages. The state’s increase in wages for employees is determined on the basis of a reasonable proportion of accumulated funds and consumer funds, and is used as a national wage policy to control employees’ advance income. Restricted income, it also controls the advance consumption and balances the total supply and demand relationship in society. However, due to the lack of macro-control, micro-controls, the current accumulation and