新会计准则下职工薪酬核算若干问题研究
摘 要
随着市场经济的快速进程和全球经济一体化不断的发展，为了进一步规范企业会计准则关于职工薪酬的相关会计处理规定，并在国际财务报告标准趋同的情况下，保持会计准则的统一，财政部对《企业会计准则第9号——职工薪酬》进行了修订，这是基于企业会计准则之上的。建立一个新的会计系统将有助于提高会计信息的质量,而且可以在促进经济运行过程的同时, 规范资本市场和市场经济秩序，将在新的会计准则体系中得到发展和改善。新会计准则的会计政策能够有效地促进企业的可持续发展,同时,企业的短期行为从根本上改变了企业劳动力成本的构成,使人力资源在企业的发展中发挥了有利作用。
自2014年7月1日起实施，人们最关心的话题就是职工薪酬相关会计处理的发展、变化、及对社会的相应的影响，本文将从修订员工薪酬会计准则的背景和必要性入手，对指导方针修订前后的相关规定进行比较和分析，其中修订的内容包括职工薪酬的内涵，带薪缺勤，职工薪酬范围，辞退福利，利润分享计划，离职后福利，长期福利，非货币福利计划等八个方面。本文对新规则的变化进行了分析，揭示了会计变更对企业的影响。本文主要分析了现行会计准则中工人薪酬的变化，并就修订后的指导方针的社会影响提出了相应的建议。认真研究、分析和把握企业会计准则的本质，更好地实施企业会计准则具有十分重要的意义。
关键词： 职工薪酬；会计准则；长期职工薪酬
Abstract
With the continuous development of market economy and speed the process of global economic integration, in order to further standardize accounting standards related to the accounting treatment of provisions on employee benefits, and sustain convergence of accounting standards with the International Financial Reporting Standards, Ministry of Finance revised Accounting Standards for Enterprises No. 9 – Employee Compensation according to Accounting Standards for Enterprises – Basic Standards. Establishment of a new system of accounting standards not only helps improve the quality of accounting information, but also promotie economic operation of process. Regulated capital markets and the market economic order will develop under the new accounting system. Accounting policies of the new accounting standards effectively promote the sustainable development of enterprises, limits the short-term behavior of enterprises and changes constitute of labor cost radically, making effectively human resources play an important role in enterprise development.
Since implemented on Jul 1st 2014,the topic people are most concerned about is changes and development in the accounting treatment of employee benefits and the impact on thecommunity. This article will focus on the amendment background and necessity of payroll accounting standards, analysis and contrast related regulations before and after revising, including staff range, connotation of employee compensation, paid absence, profit sharing plan, post-employment benefits, termination benefits, non-monetary benefits, long-term welfare plan etc eight aspects of amendments. By analyzing the new revised guidelines change point, the article reveals the impact of accounting change related employee compensation in new accounting standards on enterprises. The article mainly analysises current payroll changes in accounting standards, makes recommendations aiming at social impact after amendments to standards. Conscientiously studying, analysising and understanding the essential meaning of enterprise accounting standards have a significant impact on enterprises’ better implementation of new accounting standards.
Keywords: employee compensation; accounting standards; long time employee compensation
目录：
一、绪论
二、职工薪酬准则修订前后的对比分析
三、职工薪酬准则修订后的影响
四、职工薪酬会计准则修订后存在的问题
