文(wen)章來(lai)源(yuan)：江(jiang)蘇(su)國資委 發布時間(jian)：2012-05-12
按照《徐州(zhou)市(shi)市(shi)屬國(guo)有(you)企業(ye)工(gong)資(zi)總(zong)額預算(suan)管理(li)試行辦法》，徐州(zhou)市(shi)國(guo)資(zi)委對監管企業(ye)開(kai)展了2010年度(du)工(gong)資(zi)總(zong)額清算(suan)和2011年度(du)工(gong)資(zi)總(zong)額預算(suan)計劃管理(li)工(gong)作。
一是(shi)要求各企(qi)(qi)(qi)業根(gen)據(ju)國資(zi)委下達(da)的2010年度工(gong)資(zi)總額計(ji)(ji)劃(hua)和企(qi)(qi)(qi)業效益完成情況和人員變動情況等因(yin)素，對2010年度工(gong)資(zi)總額使(shi)用情況進行清算，并填報《市屬國有企(qi)(qi)(qi)業2010年度工(gong)資(zi)總額計(ji)(ji)劃(hua)清算表》和相關(guan)說明材料。
二(er)是在(zai)做好2010年度工(gong)(gong)資(zi)(zi)總額計劃清算(suan)的(de)(de)基礎(chu)上，要(yao)求各企業(ye)按照市(shi)國資(zi)(zi)委確定的(de)(de)年度工(gong)(gong)資(zi)(zi)增(zeng)長指導線，結合企業(ye)的(de)(de)生產經營預算(suan)，編報(bao)2011年度工(gong)(gong)資(zi)(zi)總額預算(suan)計劃。
三是明確(que)要(yao)求(qiu)各(ge)企(qi)(qi)(qi)業進一步規范(fan)(fan)工(gong)(gong)資(zi)(zi)(zi)總管管理。按(an)照“先提(ti)(ti)后用(yong)，規范(fan)(fan)列支”的(de)原則，規范(fan)(fan)工(gong)(gong)資(zi)(zi)(zi)分配行為。按(an)照《企(qi)(qi)(qi)業會(hui)計準則》和企(qi)(qi)(qi)業財務制(zhi)度相關規定(ding)確(que)認(ren)核(he)算工(gong)(gong)資(zi)(zi)(zi)總額，企(qi)(qi)(qi)業所(suo)有工(gong)(gong)資(zi)(zi)(zi)性支出均(jun)應通(tong)過“職工(gong)(gong)薪酬-應付(fu)工(gong)(gong)資(zi)(zi)(zi)”科目核(he)算，不(bu)得(de)在成本、費(fei)用(yong)等(deng)科目中(zhong)(zhong)直(zhi)接列支。企(qi)(qi)(qi)業以貨幣形式發(fa)放的(de)住(zhu)房補貼(tie)(tie)、交通(tong)補貼(tie)(tie)、通(tong)信(xin)補貼(tie)(tie)和午餐(can)補貼(tie)(tie)等(deng)，均(jun)應納入工(gong)(gong)資(zi)(zi)(zi)總額管理。嚴格執行市(shi)國資(zi)(zi)(zi)委(wei)核(he)定(ding)的(de)工(gong)(gong)資(zi)(zi)(zi)總額計劃，不(bu)得(de)超(chao)(chao)提(ti)(ti)超(chao)(chao)發(fa)。未經市(shi)國資(zi)(zi)(zi)委(wei)同意，超(chao)(chao)提(ti)(ti)部分從應付(fu)工(gong)(gong)資(zi)(zi)(zi)中(zhong)(zhong)沖回，超(chao)(chao)發(fa)部分在下一年度工(gong)(gong)資(zi)(zi)(zi)總額中(zhong)(zhong)扣減。對超(chao)(chao)提(ti)(ti)超(chao)(chao)發(fa)數額較大，情節嚴重(zhong)的(de)企(qi)(qi)(qi)業，徐州市(shi)國資(zi)(zi)(zi)委(wei)將予以通(tong)報批評，并按(an)規定(ding)追究責任。