浅析职工薪酬计核算-基于企业会计准则第9号.doc

XXX大学 辅 修 专 业 学 士 学 位 毕 业 论 文（设 计） 题目（中文）：浅析职工薪酬会计核算-基于企业会计准则第9号 （英文）： The worker pay of shallow accounting - based on the accounting standards for enterprises no. 9 辅修专业、年级 2011财务管理 主修专业、年级 11级教育技术学 学生姓名 学 号 指导教师 完 成 日 期 2014 年 6月 目 录 上海师范大学本科毕业论文（设计）诚信声明···························· Ⅰ 上海师范大学本科毕业论文（设计）选题登记表 ························Ⅱ 上海师范大学本科毕业论文（设计）指导记录表 ··························Ⅳ 中文摘要及关键词···················································Ⅴ 英文摘要及关键词 ··················································Ⅵ 正文 ·······························································1 1、职工薪酬会计核算的现状············································1 1.1职工薪酬核算的内容··············································1 1.2职工薪酬核算方法················································2 1.2.1确认和计量·················································· 1.2.2非货币性职工薪酬计量····································3 1.3我国企业职工薪酬的核算与国际会计准则的异同······················4 1.3.1与国际准则相同方面··········································4 1.3.2与国际准则差异方面····································4 2、我国职工薪酬会计核算中存在的问题分析·····························6 2.1职工薪酬会计核算中所面临的主要问题·····························7 2.1.1 非货币性福利核算存在的问题·······························7 2.1.2. 职工薪酬中的福利费会计核算的调整·························7 2.1.3. 辞退福利确认的不够明确···································8 2.2我国企业职工薪酬会计核算存在问题的原因分析·····················8 2.2.1 非货币性福利的会计核算存在一定的漏洞·····················8 2.2.2. 职工薪酬中的福利费会计核算存在一定的调控空···············8 2.2.3. 企业职工薪酬会计核算设计的理念不尽合理···················9 2.2.4. 辞退福利发生改变对职工薪酬核算的影响·····················9 3、对解决我国职工薪酬会计核算问题的建议····························10 3.1完善我国职工薪酬会计准则······································10 3.1.1完善我国职工薪酬会计处理····································10 3.1.2 调整非货币性福利的计量方法·····················11 3.2改进职工薪酬会计核算············································11 3.2.1福利费的会计处理方法·······································11 3.2.2 建议增加企业预计支付待退休和退休人员等职工薪酬的规范·····12 4、 我国职工薪酬会计核算案例分析································