| 1. | Collective welfare undertakings
集体福利事业 |
| 2. | The employing unit shall create conditions so as to improve collective welfare and raise welfare treatment of labourers
用人单位应当创造条件，改善集体福利，提高劳动者的福利待遇。 |
| 3. | Article 180 the statutory welfare fund allocated by the company shall be used for the collective welfare of the workers thereof
第一百八十条：公司提取的法定公益金用于本公司职工的集体福利。 |
| 4. | Article 26 trade unions shall assist the administrative authorities of enterprises , public institutions and government organs to organize employee collective welfare matters and wage , labour protection and labour insurance work
第二十六条工会协助企业、事业单位、机关行政方面办好职工集体福利事业，做好工资、劳动保护和劳动保险工作。 |
| 5. | And the ordinance also explains the statutory public welfare fund should be used for the staffs ’ collective welfare . these two important regulations make each enterprise brings the statutory public welfare fund into their accounting system for several years
这两项重要的法规从制度上规定了法定公益金提取的强制性,使得在十几年的时间里各个企业都在自己的会计核算体系中给了法定公益金一席之地。 |
| 6. | Along with the reform of the housing system and the reform of the enterprises running social functions , the statutory public welfare fund " s original statutory purpose ? use for the staffs ’ collective welfare facilities has lost real meaning , thereby it causes a lot of statutory public welfare fund becomes as a form without substance
随着我国住房制度改革和企业分离办社会职能改革的进行,法定公益金的原有用途? ?兴办集体福利设施已经失去了实质的意义,进而引起大量的法定公益金闲置挂账,成为了没有实质的形式。 |
| 7. | The usage of the statutory public welfare fund is the staffs " collective welfare . the article 83 of the enterprise accounting system states that the statutory public welfare fund refers to the provisions drawn from the net profit for the staffs ’ collective welfare facilities . when the statutory public welfare fund uses for staffs ’ collective welfare , it should be transferred into the other surplus reserve
《企业会计制度》第八十三条规定: “法定公益金,是指企业按照规定的比例从净利润中提取的用于职工集体福利设施的公益金,法定公益金用于职工集体福利时,应当将其转入任意盈余公积。 ” |
