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我国会计准则不断完善,对职工薪酬分配也越来越重视,新会计准则为企业职工薪酬做出了进一步规定,更加明确了企业与职工之间的工酬关系,明确了薪酬核算的内容,以确保更加全面、准确、合理的进行职工薪酬核算,满足职工的要求。本文在对职工薪酬的含义等进行描述的基础上,对职工薪酬核算方法以及职工薪酬核算方法如何完善进行探讨,以确保企业更好的进行薪酬核算工作,保证职工的利益。
China’s accounting standards continue to improve, more and more emphasis on the distribution of employee salaries, new accounting standards for corporate employees made further provisions for pay, more clearly the relationship between the wages of enterprises and employees, clear payroll content to To ensure a more comprehensive, accurate and reasonable payroll accounting to meet the requirements of workers. Based on the description of the meaning of employee compensation and so on, this article discusses how to calculate employee compensation and how to improve employee compensation accounting method so as to ensure that enterprises can make better payroll accounting and ensure the interests of employees.