新旧会计准则下职工薪酬的对比解析.docVIP

PAGE PAGE 7 新旧会计准则下职工薪酬的对比分析 摘 要： 新企业会计准则第9号——职工薪酬首次对职工薪酬的定义和内涵进行了系统的规范,随之职工薪酬会计科目的设置、会计处理的方法和信息披露都发生了相应的变化，进而导致执行新会计准则对企业财务状况和经营成果都将产生影响。新会计准则站在报表使用者角度，使会计信息核算内容更好地满足报表使用者的需要，而不只是站在会计人员的角度——只是要求会计人员好算、简单。新准则《职工薪酬》中属于非货币性福利的内容，满足了报表使用者的需要。本文通过对职工薪酬新准则与以往旧准则的比较，在特点、确认和计量、范围、会计处理、信息披露等方面来作对比分析，进而阐述两者的差异之处，并进一步论证了施行新企业会计准则对企业发展的巨大帮助。 关键词：会计准则 薪酬 差异 Abstract：The employee payment and connotation are first defined systematically in New Accounting Standards No. 9——employee payment, thus the sets of accounting, accounting methods and disclosure are changed coresponsively. The financial statements and management profit will be impacted if the corporation implements the New Accounting Standards. The New Accounting Standards better meets the financial statements user’s request from their view, not just for easy calculation and simplest from the accountant’s view. In the New Accounting Standard, the non-monetary employee benefits contents of “employee payment” satisfy the request of financial statements user. This article describes employee payment difference between the New Accounting Standards and before, in the respect of accounting recognition and accounting measurement and accounting, information disclosure.Based?on?the?new?criteria?and?worker?firewood?before?the?old?standard,?in?characteristics,?recognition?and?measurement,?scope?and?accounting?information?disclosure,?and?etc,?and?to?make?comparison?and?analysis?of?the?difference?between?the?paper,?and?further?demonstrates?the?new?enterprise?accounting?standards?of?great?help?to?the?development?of?the?enterprise . ?Keywords: Accounting Standards Payments Diffrence 一、新会计准则职工薪酬的概念及确认 （一）职工薪酬的概念 根据《企业会计准则第9号－职工薪酬》，职工薪酬是指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。职工薪酬包括：职工工资、奖金、津贴和补贴；职工福利费；医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费；住房公积金；工会经费和职工教育经费；非货币性福利；因解除与职工劳动关系给予的补偿；其他与获得职工提供的服务相关的支出。 （二）职工薪酬的确认 1、企业应当在职工为其提供服务的会计期间，将应付的职工薪酬确认为负债，除因解除与职工的劳动关系给予的补偿外，应当根据职工提供服务的受益对象，分别下列情况处理： （1）应由生产产品、提供劳务负担的职工薪酬，计入存货成本或劳务成本。 （2）应由在建工程、无形资产负担的职工薪酬