摘 要在人均 GDP 不断提高，生产力不断增长的今天，人才是社会极为重要的组成部分。无论是科技创新还是创造利益，人才对于公司高速和可持续发展都息息相关。因此，公司给职工所支付的薪酬就是公司成本费用基础部分。薪酬核算的精确度不仅能为公司数据提供有效保障，更是吸引、招揽人才的重要部分。本文主要研究是分析对象阜新高新区产业园有限公司，对其应付职工薪酬核算具体阐述和分析。首先分析了国内外职工薪酬核算的现状。其次简述了阜新高新区产业园有限公司薪酬体系和其薪酬核算方法。第三找到阜新高新区产业园有限公司职工薪酬核算现存的问题：薪酬体系不规范；职工福利制度不完善；绩效考核规定不清晰；薪酬发放信息传达有误。然后针对阜新高新区产业园有限公司职工薪酬核算的问题，从建立职工规范合理的职工薪酬体系，明确职工福利制度范围，完善职工绩效考核，提高薪酬发放信息化管理部分提供了相应的方案和对策。关键词：应付职工薪酬核算；职工福利制度； 薪酬发放； 绩效考核AbstractToday, with per capita GDP increasing and productivity increasing, talent is an extremely important part of society. Whether it is technological innovation or creating benefits, talent is closely related to the company's high-speed and sustainable development. Therefore, the salary paid by the company to employees is the basic part of the company's cost. The accuracy of salary calculation can not only provide effective protection for company data, but also an important part of attracting and recruiting talents.The main research of this article is to analyze the object of Fuxin High-tech Industrial Park Co., Ltd., and to elaborate and analyze the payroll accounting payable to employees. First, it analyzes the current situation of domestic and foreign employee compensation accounting. Secondly, it briefly describes the compensation system and its accounting method of Fuxin High-tech Industrial Park Co., Ltd. The third is to find the existing problems of the employee compensation accounting of Fu...
