In order to prevent the continued inflation of personnel costs at state-owned enterprises, which constitute a major burden for all such enterprises, the Executive Yuan specially promulgated the "Basic Principles for Authorizing the Determination of Compensation of Employees in the Organization of State-owned Enterprises," which prescribes that all enterprises must assess their operating goals, budget surplus, operating revenue and ability to repay debt, and policy profit or loss factors when compiling their annual personnel expense budgets. As a rule, the percentage of personnel expenses should not exceed the average percentage of personnel expenditures in the enterprise's operating revenue over the most recent three years. Starting from the 1993 budget, all enterprises must compile their personnel expense budgets in accordance with the foregoing principles. Apart from policy-related factors, the accounting of annual personnel expense budgets shall state the operating revenue in the current year budget multiplied by the average personnel expense ratio during the most recent three years as the total personnel expenses. Within the total amount, apart from various personnel expenses stated according to current compensation standards, any balance may be compiled as performance bonuses in accordance with business performance business issuance principles determined by the Executive Yuan, where the highest bonus should not exceed 2.6 months' total salary.