On regulating the disclosure of income distribution income distribution to resolve the plight of SMEs

[Abstract] income distribution reform has led to gradual loss of small and medium enterprises into a cost advantage, share of the cake assigned to fewer difficulties. The key breakthrough dilemma: accounting standards should increase their income distribution disclosure rules; rational use of information on SMEs in the disclosure of the income distribution, income distribution, enhanced disclosure of identification and supervision, so that the SMEs in the distribution of income that the government's policy support to get the staff to understand, grasp the initiative in the distribution of income.

[Keywords] SMEs, income distribution, the plight of the disclosure

September 13, 2010 afternoon, Premier Wen Jiabao said at the Summer Davos, will accelerate the income distribution system reform, efforts to increase the income share of national income and labor remuneration in primary distribution of income. The distribution of income reform of small and medium enterprises survive and develop far-reaching. SMEs are the economic and social development of China's major power, the development of SMEs, is to maintain steady and rapid economic development an important basis for the Government need to increase revenue for the macro-control, stimulate the economy, the staff need to increase wages, improve quality of life . In addition, the slowdown in U.S. economic recovery, there may be second bottom. There are indications that SMEs face "difficult big cake" "cake share less" predicament. A difficult situation is the key to fair distribution of income, and equity based SMEs to truthfully disclose the corporate social responsibility, particularly the state and the employees to fulfill obligations.


First, the status of SMEs and their income distribution

(A gradual loss of cost advantage for SMEs
Since the international financial crisis, developed countries to protect their national industries, reduce unemployment, have introduced hinder free competition in violation of WTO agreements, trade protectionism, resulting in large foreign markets shrinking of SMEs in China, labor costs small comparative advantage is difficult to play the same time, due to the relatively low labor costs, lower product costs, resulting in our products abroad, are often subjected to "anti-dumping" investigation recently, local governments have to raise the minimum wage, and actively encourage their employees through trade unions and business collective bargaining to improve their remuneration. Objectively, the part of the financing of SMEs, security is difficult to support the implementation of the policy in place, the heavy burden on enterprises, lack of market demand and other issues not resolved, but also increased the rise in human capital challenges. SMEs Road Where Are You?
(B plight of small and medium income distribution
"Income distribution reform" is ready to fly, "five-year plan to double the wages of" almost certain the State, enterprises, employees, the "three-horse pork-barrel" power shift in recent years statistics show that the state, enterprises in the income distribution increasing the proportion of high, and getting smaller and smaller proportion of employees. salaries of executives and ordinary employees per capita income per capita income gap is growing. These and Deng Xiaoping, chief architect of China's reform and opening up the initial idea is contrary to the "essence of socialism is to liberate and develop productive forces, eliminate exploitation and polarization, and ultimately achieve common prosperity," farther and farther. Most labor-intensive small and medium enterprises, business related to the initial distribution of its own development, to the country's revenue is related to people's "pocketbook." So, fair distribution of income is crucial for SMEs.

"The distribution of profits of state-owned monopolies; non-state-owned enterprises, especially foreign workers' income and business revenue and other" become the focus of the reform of income distribution, while the state through mandatory to participate in the distribution of income, reasonable to reduce the tax burden on SMEs, rarely mentioned in the SME income distribution in the national interest unabated, rising staff salaries, will inevitably lead to decline in corporate earnings. Some small and medium enterprises, foreign markets shrinking, weak domestic consumption, a heavier tax burden, there is no ability to increase wages.

(C disclosure of income distribution and income distribution relationship
Focus on the distribution of income tax disclosure and disclosure of employee compensation disclosure by tax disclosure, SMEs can look at location of the business tax environment compared with other industries where their business in different parts of the tax situation for the company's capital increase or transfer of funds to provide decision according to the Government by the disclosure of income distribution, to grasp the payment of corporate taxes, employee income growth and the gap between the income of employees, to develop policies to provide basis for decision making, especially for the serious implementation of the income distribution policy, in line with national industrial policy, better prospects for the development businesses, tax authorities should be allowed to delay this part of the business tax or part of the tax breaks, when necessary, the tax return.

Employees through the payroll period before and after the ratio of total profit compared to the overall analysis of trends in pay for wage increases provide the basis for negotiations by all ranks of wages, seniority pay, performance pay the disclosure, technology can enhance employee training hard improve the efficiency of the initiative, to achieve business spending does not increase and improve the income of the staff of the purpose by the operator executive compensation disclosure is conducive to management talent market improvement is conducive to management personnel of the rational allocation, thereby enhancing their motivation and creativity, to create profits for the enterprise while increasing their revenue. corporate disclosure by the distribution of income, can analyze changes in income distribution, and adjust the income distribution policy to ensure that the development of enterprises to be richly rewarded, while staff salaries are increasing in parallel.

In short, disclosure of the income distribution can be effective in promoting the growth of the income of workers to minimize the adverse impact on small and medium enterprises, reduce the financial risk for SMEs, SME income distribution, lawful, reasonable, orderly and efficient manner.


Second, the specification disclosed the significance of SMEs in the distribution of income

SMEs in the distribution of income disclosure information will help to enhance the transparency of the distribution of income, will help enhance the fairness of the distribution of income, is conducive to the efficient allocation of the various elements, which are conducive to the improvement of income, is conducive to the growth of state revenues, there conducive to business growth, will help "harmonious society" to build.

(A help enhance the understanding of staff of the enterprise
Employees through the payment of corporate tax, you can understand the business contribution to the country, to understand why the "investment" business to give tax incentives through the tax return, understand the local government support to enterprises, which reflect compliance with national industrial policies and environmental requirements. employees through payroll account "residual value" of the percentage of the income of employees is about "fairness" through pay rises and the cost of training staff, employees can predict their development, their career planning.

(Two decisions favorable to the government departments
Most small and medium private enterprises and foreign-funded enterprises, uneven levels, but their existence and development for the expansion of employment, maintaining social stability is of great significance, therefore, the government's economic policy must take into account the realities of small and medium enterprises, to avoid the policy they are accidental injury, innocent bankruptcy to avoid their exile. enterprises to provide income distribution information for the government's decisions. For instance, raising the minimum wage, improve income of the staff policy, the state should labor-intensive, in line with national industrial policy, meet environmental requirements, there is indeed a difficult business, part of the tax reduction or delay the implementation of tax policies to help SMEs through.

(C conducive to sound and rapid development of SMEs
Government, through the disclosure of the income distribution for SMEs to understand the real situation of SMEs in the distribution of income in the policy process, will consider the specific circumstances of different companies, for the sound development of SMEs reserve space enterprise development, human resources, the more and more importantly, to improve the efficiency of the use of human resources, mainly by the incentives. employees understand the company's distribution policy, measures to understand the distribution business, which is an incentive for employees, help to improve employees 'ownership' awareness and passion for innovation. SMEs in the favorable external political environment, there is a positive, dare to vie with the team, for their own good and fast development of the foundation.


Third, the small and medium income distribution disclosure problems

"Central rate" use of monopoly to obtain monopoly profits, leading to its executives and employees income is extremely high. "Central rate" of income distribution suffered question, forcing the "central rate" for social responsibility disclosure, but their disclosure is evasive, the distribution of income disclosure of very few, therefore, disclosure of the income distribution of SMEs is even more problematic.

(A disclosure of the income distribution management, lack of motivation
Social responsibility disclosure, in particular, income distribution, disclosure, disclosure of SME little or no direct disclosure, resulting in staff do not care, do not understand the relevant content, the government has not, according to decision-making. Part of the distribution of income disclosure information for SMEs , in addition to a certain extent, improve their reputation, there is no direct economic benefits, but also part of the cost increase, based on cost-effective, the management of the income distribution, lack of motivation disclosed. Links to free download http://www . hi138.com (Two SMEs unsystematic distribution of income disclosed
There are more pros and cons have no lack of comparability of standardized information, look at a certain period of isolation the distribution of income information is meaningless. Three main staff table with the main income-related projects "meet payroll" and " paid to the workers and for workers to pay cash, "the two projects; with the state's tax-related items are" tax payable "," business tax and surcharges ", etc. through the statements of the project, can not see employee income of the poor, see clear differences in the levels of salaries, the income of employees do not understand whether it reflects the fair.

(C distribution of income there is blind use of information
In the past, significant because China's labor surplus, the dominant owners of capital, workers in the distribution of income in a passive position for the introduction of capital, the state tax cuts profit sharing, employee overtime on low income through the present, the income of employees "rise" one is bound to cause some operational difficulties or even bankruptcy of SMEs, some foreign companies to evacuate. The reason is not fully realized and the use of the income distribution of information, there is no specific solutions to specific problems.

(D income distribution disclosure regulation in place
Disclosure of income distribution is related to improving the quality of living, related to the steady growth of state revenues, related to the business cycle. However, the cost of information disclosure required, and the obvious benefits, therefore, the lack of disclosure for SMEs income distribution, motivation, and the current lack of supervision and evaluation mechanisms, leading to a kind of disclosure of non-disclosure, disclosure of how much a kind, true and false disclosure of a kind. regulatory evaluation mechanism of income distribution in the absence of a direct result of the lack of information.


Fourth, improve the disclosure of income distribution measures for small and medium enterprises

(An increase in corporate accounting standards should be disclosed in the specification of income distribution
According to stakeholder theory, corporate earnings are mainly from the capital, technology, management, human resources and other elements together to create. As a result, corporate external financial reporting, earnings, cash flow at the same time, it should disclose the fulfillment of corporate social responsibility. The income distribution is supposed to be an important part of social responsibility disclosure. in order to enable enterprises to disclose the true income distribution of information, comparable and useful, it must make the appropriate accounting standards.

Currently, government revenue by way of tax in the three tables in a note to be more fully disclosed, but is difficult to see through the statements of government tax breaks for specific companies and the reasons for the specific amount, it is difficult to see whether the local tax environment conducive to small and medium business growth, therefore, accounting standards in the annual social responsibility reports should regulate the disclosure part of the distribution of income within the fiscal year tax payable, deferred taxes paid, tax relief, tax return the amount and reasons accounting standards on the disclosure of general staff benefits , broad, very little valuable information is recommended that employees should be executives and ordinary income two major categories of employees were disclosed executives should disclose basic salary, performance pay normal wages and promotion of the general staff should disclose the basic wage, overtime pay , rank pay and performance pay, companies should disclose the wages of the poor, the average level of the file and the growth rate of wages, payroll percentage of total income, etc. SMEs should also disclose the country, employees, and the ratio of government revenue comparative information on the period.

(B rational use of SME information disclosed in the income distribution
SME disclose the purpose of the income distribution of information is beneficial to users of various decision-making information. In order to increase the income of employees, encourage their employees to implement the government pay collective bargaining system, the purpose of consultation is not just a wage, only consider the interests of employees, but also taking into account the survival and development of SMEs, therefore, employees and business negotiations should be based on income distribution information. employees can not strike up wages, depending on the actual income distribution, income growth in the case, rational, beneficial have to depend on a section to fight for their legitimate rights and interests, the management information based on income distribution, income growth in the business case, according to the "efficiency priority consideration to fairness" principle, timely, appropriate, take the initiative to improve staff wages ; Government in accordance with the distribution of income information for the labor-intensive small and medium enterprises to effectively improve the treatment of employees, business is really difficult, timely deferred taxes should be reasonable tax cuts, proper tax exemptions, tax law.

(C to strengthen the disclosure of income distribution, identification and monitoring
SMEs in the distribution of income information is true, complete, timely and effective use of information is the prerequisite and basis now, most SMEs are more piecemeal disclosure of the income distribution of information, incomplete, and even some false information, which requires government departments to develop evaluation index system by Jiangyoufalie regulate disclosure of corporate incentives, spur corporate disclosure of non-positive, because the distribution of income information involves the state, enterprises, employees gain the game three, if the employee information in doubt for the distribution of income, or business in order to prove the distribution of income information disclosed is true, credible, we can ask a special audit by the accounting firm the identification.

[References]
[1] Li Quanlun from the four-dimensional perspective of business enterprise property rights of income distribution main conclusions and prospects [J]. Management World, 2009 (12.

[2] Wang Lu. The status quo of China's national income distribution, problems and countermeasures [J]. National Institute of Public Administration, 2010 (3.

[3] Xin Lin. Income distribution reform: Where is the way? [J]. Property Guide, 2010 (6.

[4] Zhao Z H. hot issues on the current thinking of income distribution [J]. Theory Journal, 2010 (7

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