论我国企业公益金制度的兴衰与产权改革  

On the Ups and Downs of the Community Chest System of China’s Enterprises and the Reform of Property Right

作　　者：郑伟[1] 

机构地区：[1]山东经济学院,山东济南250014

出　　处：《当代财经》2009年第6期115-118,共4页Contemporary Finance and Economics

摘　　要：公益金是我国会计制度中为保障职工权益而规定的体现我国社会制度特点的一个特殊账户,其特殊性表现在从企业净利中提取,用于职工集体福利,因而同时具有负债和所有者权益的双重属性。这种性质的不明晰不但限制了其预期效果的实现,而且导致了资金使用和会计处理中的混乱,也决定了这一制度的局限性和过渡性质,并已被新公司法、企业财务通则、会计准则等演进所证实。造成这种状况的深层原因在于企业产权制度的缺陷和改革的不彻底,尤其是未能体现通过劳动参与分配实现生产要素有效配置的制度要求。从这一问题中折射出实现资本与劳动真正意义结合的迫切性。The Community Chest Account is a special account in the accounting system of China established for the purpose of protecting the rights and interests of the workers, which can reflect the characteristics of China＇s social system. Its specialty is manifested in its dual properties, both as liability and as owner＇s equity, for it is drawn from the net profit of the enterprises and used for the collective welfare of workers. Because its nature lacks clarity, it not only restricts the realization of the expected effect, but also leads to the disorder in the use of funds and the treatment of accounting. Therefore, this system also sets the limitations and the transitional nature for itself, which has been confirmed by the evolution of the new Company Law, Corporate Finance General and accounting standards in turn. The underlying causes for this situation are the defects in the property right system of the enterprises and the incomplete reform; especially it cannot meet the institutional requirement of realizing the effective allocation of production factors through participation in distribution by joining in the work. This problem can reflect the urgency of the realization of the true combination of capital and labor.

关 键 词：公益金 产权改革 劳动者权益 

分 类 号：F234.4[经济管理—会计学]