文档介绍：浅析职工薪酬会计准则的应用
摘要
《企业会计准则——职工薪酬》(以下简称职工薪酬准则)实现了与国际会计准则趋同,可以更加完整、全面地反映企业支付的人工成本和费用,从而提供更为可靠的人工成本信息,因此应付职工薪酬在企业进行财务管理过程中也发挥着更重要的作用,正确应用职工薪酬会计准则、加强应付职工薪酬核算,将会成为企业提升财务管理水平的利器。本文从新会计准则中阐述职工薪酬定义和范围上,浅析新会计准则职工薪酬的会计核算,分析出职工薪酬会计准则的特点和影响,进一步明确职工薪酬会计准则的特点,加强职工薪酬会计准则的应用具体实施,并针对当前职工薪酬准则提出相应的政策建议。
【关键词】新会计准则职工薪酬应用
Abstract
"Enterprise accounting standards -- pay workers" (once referred to as standards of staff's salary) achieved with the international convergence of accounting standards, can be plete, fully reflect the enterprise pay the labor costs and expenses, which provides a more reliable information of artificial cost, so the post salary payable financial management process plays a more important role in the enterprise, the correct application of staff salary accounting standards, strengthen the employee benefits payable accounting, will e a tool for enterprises to improve financial management level. This article from the new accounting standards on the workers' salary definition and scope of the new accounting standards, the accounting staff salary, analysis of the characteristics and the impact of pensation characteristics of accounting standards, further clarify salary accounting standards, application of the staff salary the concrete implementation of accounting standards, and in view of the current standards of staff's salary and puts forward the corresponding policy suggestions.
[keyword] The new accounting standards; pensation; application
目录
一、绪论 1
二、职工薪酬准则概述 1
三、职工及职工薪酬的范围 1
四、职工薪酬的确认、计量和会计处理 2
(一) 确认应付职工薪酬 2
2
3
(二) 发放职工薪酬 3
(三) 辞退福利 4
(四) 以现金结算的股份支付 4
(五) 带薪休假等新型职工薪酬 5
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5
五、职工薪酬会计准则的特点和影响 6
(一) 职工薪酬会计准则的特点 6
。 6
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(二) 职工薪酬准则实施对企业带来的影响 7
8
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六、职工薪酬准则的应用 9
(一) 应付职工薪酬是重要的报表列示项目 9
(二) 应付职工薪酬是报表附注中需要披露的重要信息 9
(三)应付职工薪酬是监管部门重点关注的指标 10
七、对当前职工薪酬准则的建议 10
(一) 建议进一步明确和统一职工福利费的使用范围和会计处理方法 10
(二) 建议进一步细化非货