摘 要为了探索企业应付职工薪酬核算的问题，通过沈阳朗文教育咨询有限公司为对象，对其进行了公司应付职工薪酬核算存在的问题与对策。随着社会主义市场经济发展,我国职工薪酬制度也不断完善，企业薪酬支付制度不断的升级。在市场竞争日益激烈的环境下，人才的储备和有效利用逐渐成为各企业人力资源管理的是非常重要的。将企业员工职工薪酬优化，不仅可以反映员工的劳动价值，而且可以使企业管理形成完备的系统，更加有利于企业的发展。本文以应付职工薪酬为会计核算为选题，主要包括四个部分：第一部分为应付职工薪酬的定义、内容及研究意义；第二部分为沈阳朗文咨询有限公司应付职工薪酬结构及薪酬核算的处理。第三部分为公司现有核算方法在运用过程中存在的问题与不足，针对该公司的现状进行重点分析并作出评价第四部分是对已经发现的问题与不足提出相应的改进方案，采用文献研究法和经验总结法，借鉴最新的会计准则规定与已有的研究成果针，帮助公司制定更加合理、有效的薪酬核算方法，希望能够为相关研究提供一定的借鉴。关键词：职工薪酬；会计准则；职工核算 AbstractIn order to probe into the problem of accounting for employees'salary, this paper, through Shenyang Langwen Education Consulting Co. , Ltd. , makes an analysis on the problems and countermeasures of accounting for employees'salary. With the development of the Socialist market economy, the salary system of the workers and staff members in our country has been continuously improved, and the salary payment system of the enterprises has been continuously upgraded. In the increasingly competitive market environment, talent reserve and effective use of human resources has gradually become a very important enterprise management. The optimization of employee's salary can not only reflect the employee's labor value, but also make the enterprise management form a complete system, which is more beneficial to the development of the enterprise. This article takes the staff salary as the topic of choice, mainly includes four parts: the first part ...
