职工薪酬被纳入企业会计准则,大力推动了中国的会计准则与国际趋同。新准则的推广扩展了员工对于薪酬的概念,同时也规范了薪酬的披露形式与会计处理方式。自2008年实行了《新劳动合同法》以来,会计稳健性得到了大大的提高,从这种现象中,我们看到了职工薪酬与会计稳健性有着连带的关系,而会计稳健性与企业密切相关,作为特征一直被放在非常重要的地位。 Employee compensation has been incorporated into the accounting standards of enterprises and the promotion of China’s accounting standards and international convergence has been vigorously promoted. The new guidelines expand the employee’s concept of compensation, but also regulate the disclosure of remuneration and accounting treatment. Since the implementation of the “New Labor Contract Law” in 2008, accounting conservatism has been greatly improved. From this phenomenon, we have seen that employees’ pay and accounting conservatism have an associated relationship, and accounting conservatism is closely related to the enterprise As a feature has always been placed in a very important position.