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随着新会计准则对《企业会计准则第9号——职工薪酬》的修订和逐步实施,使得企业职工薪酬规定发生了一定的变化,也进一步规范了企业进行会计核算的水平,提高了企业职工薪酬会计核算的准确性和全面性。本文从新会计准则对企业职工薪酬规定的主要变化入手,对新会计准则对企业职工薪酬会计准则的影响,然后结合新会计准则中存在的主要问题提出了相应的对策思考。
With the new accounting standards for the “Accounting Standards for Business Enterprises No. 9 - Employee Compensation,” the revision and the gradual implementation of the provisions of the enterprise pay has undergone some changes, but also further standardize the level of business accounting, improve business workers Salary accounting accuracy and comprehensiveness. In this paper, the new accounting standards on the main changes in the provisions of the enterprise payroll start with the new accounting standards on the impact of corporate employee compensation accounting standards, and then combined with the new accounting standards in the main issues raised by the corresponding countermeasures.