新财会制度对职工生活福利的影响王心丹首先，实施新财会制度后，企业留利取消了，企业原来用于生产发展，改善职工福利的资金也就不存在了。企业留业利被取消后，职工福利基金被取消了一大块，企业减少用于职工福利的“自主钱”，预料应付福利费的超支状况将会进一步扩大... Impact of the New Accounting System on the Welfare of Employees WANG XINDAN Firstly, after the implementation of the new accounting system, the enterprises’ profits have been lifted and the original funds used by the enterprises for production development and employee welfare improvement will not exist. After the retention of enterprises was canceled, the welfare fund for workers and staff was canceled by a large amount, and the enterprises reduced “autonomous money” for the welfare of staff and workers, and the overexpenditure of benefits payable was expected to be further expanded.