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2006年财政部新颁布实施的企业会计准则给企业会计处理带来的一系列新的挑战。劳动成本会计处理即是其中之一。笔者认为劳动成本的会计处理变化表现在两个方面:人工薪酬和人力资本。本文即从这两个方面出发,探讨变化的内容、如何做好相应的会计处理及需要注意的问题。
In 2006, the newly promulgated and implemented accounting standards by the Ministry of Finance have brought a series of new challenges to the accounting treatment of enterprises. Labor cost accounting is one of them. The author thinks that the accounting treatment of labor cost changes in two aspects: artificial salary and human capital. This article is from these two aspects, to explore the content of change, how to make the appropriate accounting treatment and the need to pay attention to the problem.