改进和完善离退休人员工资处理方法的思考  

Humble Opinion on Salary Processing Method of Retirees in the National Economic Accounting in China

作　　者：杨文雪[1] 

机构地区：[1]云南财经大学统计与数学学院,昆明650221

出　　处：《云南财经大学学报》2009年第4期105-108,共4页Journal of Yunnan University of Finance and Economics

摘　　要：中国现行国民经济核算制度将离退休人员工资简单地计入支付时期的劳动者报酬之中,是一种权责错位,不符合国民经济核算的权责发生制原则,也与支付时期的生产活动产出不匹配。针对这个问题,从理论上就改进和完善离退休人员工资的核算处理方法提出处理的基本思路。In the existing national economic accounting system of China, the salary of retirees is simply included in the payment period of labor＇ s reward, which is a dislocation of power and responsibility. It is inconsistent with the accrual basis of national economic accounting, and is not in match with the production activity of payment period. Aiming at the problem, the author proposes the basic thinking on how to improve and perfect the salary accounting of retirees theoretically.

关 键 词：国民经济核算 离退休人员 工资处理 

分 类 号：F222.33[经济管理—国民经济]