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应付职工薪酬作为企业会计核算的一项非常重要的项目引起广大社会群体和相关人员的高度重视。《企业会计准则第9号—职工薪酬》于2006年2月对外发布后,财政部又于2014年1月对新版的《企业会计准则》进行了新的调整与修订,主要目的是为了规范职工薪酬的确认、计量和相关信息的披露,由此制定了相关的规定细则,进一步深刻影响了当前企业职工薪酬的核算工作。本文就新会计准则下职工薪酬的会计处理进行深入的分析和探讨,以便对新准则能够更有效地理解和应用。
Employee compensation payable as a very important project of enterprise accounting has aroused the great attention of social groups and related personnel. After the Accounting Standard for Business Enterprises No. 9 - Employee Compensation was released to the public in February 2006, the Ministry of Finance carried out a new adjustment and revision of the new Accounting Standard for Business Enterprises in January 2014. The main purpose of the new Accounting Standard for Business Enterprises was to standardize the workforce The confirmation of remuneration, the measurement and the disclosure of related information resulted in the formulation of the relevant rules and regulations, which further profoundly affected the current accounting of employees’ remuneration. In this paper, the accounting treatment under the new accounting standards for employee compensation in-depth analysis and discussion, so that the new guidelines can be more effectively understood and applied.