浅谈应付职工薪酬的内涵及现实意义

目录

绪论 (1)

一新旧准则下“应付职工薪酬”的比较 (1)

（一）新旧准则下职工薪酬内涵及会计处理原则的比较 (1)

1. 界定了完整的企业人工成本的概念和范围 (1)

2. 将非货币性福利均作为职工薪酬 (1)

3. 强调辞退福利按照权责发生制原则进行处理 (1)

4.在职工薪酬的会计处理原则方面的变化 (2)

（二）职工薪酬确认和计量方面的比较 (2)

1. 货币性职工薪酬 (2)

2. 非货币性职工薪酬 (2)

3. 辞退福利 (2)

4. 股份支付 (2)

（三）《新准则》和原制度相关规定的主要差异 (4)

二新准则对企业的影响 (4)

（一）明确企业使用各种人力资源所付出的全部代价 (4)

（二）职工薪酬准则以明确界定的职工薪酬完整内涵为起点 (4)

(三) 我国的职工薪酬准则是在借鉴国际会计的基础上制定的 (4)

（四）对国内出口企业应对反倾销诉讼具有一定作用 (4)

（五）规范了职工薪酬的计量和披露, 提高了企业会计信息的质量 (5)

（六）真实地反映企业利润情况 (5)

（七）新准则取消了计量应付福利费的规定 (5)

（八）职工薪酬准则比现行准则的相关规定更加合理和系统及内容更为丰富(5) 三带薪休假相关会计问题 (5)

(一) 美国带薪休假的会计处理 (6)

1. FASB 带薪休假的确认条件 (6)

2. 带薪休假（非病假）的会计处理 (6)

3. 带薪休假的会计处理 (7)

（二）美国带薪休假会计处理对我国的启示 (7)

1. 我国带薪休病假的会计处理 (7)

2. 我国带薪休假（非病假）的会计处理 (7)

四对新准则下的职工薪酬的相关建议 (7)

五新准则下应付职工薪酬的财税差异 (8)

（一）会计规定 (8)

（二）税法规定 (9)

结论 (10)

参考文献 (11)

浅谈“应付职工薪酬”的内涵及现实意义

摘要

近年来随着国际资本市场的全球化进程和知识经济的飞速发展，会计理论也在不断的发展，日臻完善。会计准则也在不断地更新，新的准则也陆续出台。而其中的职工薪酬相关准则有了原则性的变化，成为新准则中被关注的亮点之一。新会计准则的颁布，使我国会计信息更加适应市场全球化下各个利益群体对会计信息的需要，意义重大。

本文通过新旧准则对“应付职工薪酬”科目的不同对比，运用现在工资管理理论，相关企业制度理论，采用定性描述和定量分析相结合的方法，对现代企业工资分配体系进行剖析，利用对比的形式，将新旧会计准则下的职工薪酬进行严密的分析，进而对比出新准则下的职工薪酬与现代企业密不可分的重大关系。继而充分认识职工薪酬的内涵及现实意义对我国现代企业的影响。进一步分析新准则下的职工薪酬，是如何在借鉴国际会计的基础上制定的，它不仅减少了与国际会计准则的差异，而且有利于会计界业与国际惯例趋同，推动美国、欧盟承认我国市场经济的进程，有助于减少摩擦，推动我国现代企业的飞速发展。

【关键词】职工薪酬现代企业新旧会计准则内涵现实意义国际会计准则

On the “manage employee remuneration” in connotation and

practical significance

Abstract

In recent years,the international capital markets with the process of globalization and the rapid development of knowledge-based economy, accounting theory are continuously developing and improving.Accounting standards are constantly updated,the new norms are introduced in succession.Of which works compensation-related changes in the criteria has been a matter of principle,become the new guidelines have been one of the highlights of concern.The promulgation of new accounting standards,so that our accounting information more suitable to the globalization of markets umder the various interest groups on the need for accounting information of great significance.

In this papers,both old and new guidelines to “meet the staff remunerstion”subjects of different contrast,the use of management theory of wages, the relevant enterprise system theory,qualitative description and quantitative analysis method of combining the companies will now analyze the wage distribution system,the use of contrast in the form of old and new accounting standards will pay for employees under the new guidelines and then compared the pay of wokers with a significant relationship between the modern enterprise are inseparable.Then the remuneration of workers fully understand the connotation and practical signidicance of the impact of China’s modern enterprise.Further analysis of wokers compensation under the new guidelines is how to learn formulated on the basis of international accounting ,which not only reduced the differences with the international accounting standards,but also conducive to accounting profession convergence of industry and international practice to promoting the United States, the EU recognizes China’s market economy process,help on reducing friction, promoting the rapid development of China’s current business.

【Key words】Staff salaries Modern Enterprise The old and new accounting standards Connotation Practical significance International Acconting Standards