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随着市场经济的发展,人们对职工薪酬的关注日渐突出。公司职员更注重公司的福利待遇、薪资水平,公司管理人员更注重职员激励与成本效益,外部财务报表使用者也在一定程度上关注企业的薪酬情况。因此,职工薪酬的会计处理关系重大。职工薪酬是指企业为获得职工提供的服务而给与各种形式的报酬以及其他相关支出。主要包括:
With the development of market economy, people pay more and more attention to employee compensation. Company staff pay more attention to the company’s benefits, salary levels, company managers pay more attention to staff incentives and cost-effectiveness, external financial statements users are also to some extent, pay attention to corporate pay. Therefore, the accounting treatment of employee benefits is of great importance. Employee compensation refers to the various forms of remuneration and other related expenses that an enterprise provides in order to obtain services provided by its employees. mainly include: