随着企业体制改革与员工薪资结构的不断调整,国家对于员工薪酬会计核算规范的要求也逐渐提高。作为企业成本中的重要组成部分,员工薪酬及福利费用的核算不仅要科学、合理,满足员工的心理预期,还要实现企业会计账目的制度化、规划化,逐渐与国际会计标准接轨。本文基于《企业会计准则》中的职工薪酬及福利费用有关条例与铁路总公司下发的关于应付职工薪酬和职工薪酬福利精算通知及办法,对新准则下的铁路企业职工薪酬及福利费用核算方法进行分析和探讨。 With the continuous reform of enterprise system reform and the salary structure of employees, the requirements of the state for accounting standardization of employees’ remuneration have been gradually raised. As an important part of the enterprise cost, the accounting of employees ’salaries and welfare expenses should not only be scientifically and reasonably satisfied the employees’ psychological expectations, but also realize the institutionalization and planning of the accounting books of enterprises and gradually conform to the international accounting standards. This article based on the “Accounting Standards for Business Enterprises” in the pay and benefits related to the regulations and the railway company issued on the remuneration and remuneration of staff and workers actuarial actuarial notice and methods, the new guidelines for the railway enterprise payroll and welfare costs accounting For analysis and discussion.