为了编好1989年度实行工资总额同经济效益挂钩的国营企业年度财务会计决算,现根据国务院、省、市的有关丈件规定,对工资清算中应注意的问题谈几点意见: 一、挂钩企业在提取工资基数时,应注意分清财务开支渠道。《成本条例》规定在工会经费、职工福利基金以及专用基金中开支的,应仍在原规定支付渠道列支。二、对未列入挂钩工资基数,而在本企业工作的其他计划外用工的工资性支出,财政部门1989年核定 In order to compile the fiscal year-end accounts of state-owned enterprises that have been linked to economic benefits in the implementation of total payroll in 1989, we now have several opinions on the issues that should be paid attention to in the settlement of wages, in accordance with the provisions of the State Council, the province, and the municipal authorities: 1. Linking companies When extracting the wage base, attention should be paid to the separation of financial expenditure channels. The “Cost Regulations” stipulates that expenditures in trade union funds, employee welfare funds, and special funds should still be paid in the original prescribed payment channels. Second, the wages of other unscheduled workers who are not included in the linked salary base but work in the enterprise are approved by the financial department in 1989.