浅析新会计准则下的企业职工薪酬.doc

浅析新会计准则下的企业职工薪酬 Under the new accounting standards of corporate employees pay ［摘要］我国财政部于2006 年2月发布了包括1 项基本准则和38 项具体准则的新会计准则体系，并规定于2007 年1 月 1日起首先在上市公司实施。新会计准则在诸多方面实现了新的突破，新会计准则在保持中国特色的基础上在会计政策选择运用上实现了与国际惯例的接轨，新会计准则首次明确规定了职工薪酬的内容，此准则所规范的职工薪酬较以往相比内涵大为增加，更成为新会计准则体系的亮点。探讨企业职工薪酬问题，对于我国职工薪酬的理论和实践有重要的意义。本文立足于我国新会计准则制定的背景，首先阐述了新会计准则职工薪酬的基本含义。其次，文章指出了会计准则职工薪酬的具体运用与存在的一些问题，分析了会计准则职工薪酬界定变动的原因。随后，比较系统地介绍了新准则当中职工薪酬的确认和计量标准。最后，对当前我国职工薪酬核算与原会计准则对比分析以及新准则的应用对于我国经济的影响。 Abstract: Chinas Ministry of Finance issued in February 2006, including a 38 basic guidelines and specific guidelines for the new accounting standards, and regulations on January 1, 2007 implementation from the first listed company. The new accounting standards achieved in many new breakthroughs, new accounting standards in keeping with Chinese characteristics in the accounting policy choice based on the utilization achieved with international practice, the new accounting standards for the first time clearly defined the contents of employee compensation, this the CPS workers pay much more content than ever before, the increase has become the highlight of the new accounting standards system. The problem of enterprise workers pay for the salaries of our employees have important theoretical and practical significance. This article based on my background of the new Accounting Standards, the first set of new accounting standards the basic meaning of employee compensation. Secondly, the article points out the specific accounting principles used and workers pay some problems, analysis of changes in accounting standards to define the causes of workers compensation. Then systematically introduced new criteria which pay workers the recognition and measurement criteria. Finally, the current account of employee compensation compared with the original accounting standards and the application of new guidelines for Chinas economy。 [关键词］新会计准则，职工薪酬，基本含义，确认计量，对比分析，影响 Key words: New accounting standards, employee salaries, basic mean