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AbstractWiththecontinuousdevelopmentofmarketeconomyandspeedtheprocessofglobaleconomicintegration,inordertofurtherstandardizeaccountingstandardsrelatedtotheaccountingtreatmentofprovisionsonemployeebenefits,andsustainconvergenceofaccountingstandardswiththeInternationalFinancialReportingStandards,MinistryofFinancerevisedAccountingStandardsforEnterprisesNo.9-EmployeeCompensationaccordingtoAccountingStandardsforEnterprises-BasicStandards.Establishmentofanewsystemofaccountingstandardsnotonlyhelpsimprovethequalityofaccountinginformation,butalsopromotieeconomicoperationofprocess.Regulatedcapitalmarketsandthemarketeconomicorderwilldevelopunderthenewaccountingsystem.Accountingpoliciesofthenewaccountingstandardseffectivelypromotethesustainabledevelopmentofenterprises,limitstheshort-termbehaviorofenterprisesandchangesconstituteoflaborcostradically,makingeffectivelyhumanresourcesplayanimportantroleinenterprisedevelopment.SinceimplementedonJul1st2014,thetopicpeoplearemostconcernedaboutischangesanddevelopmentintheaccountingtreatmentofemployeebenefitsandtheimpactonthecommunity.Thisarticlewillfocusontheamendmentbackgroundandnecessityofpayrollaccountingstandards,analysisandcontrastrelatedregulationsbeforeandafterrevising,includingstaffrange,connotationofemployeecompensation,paidabsence,profitsharingplan,post-employmentbenefits,terminationbenefits,non-monetarybenefits,long-termwelfareplanetceightaspectsofamendments.Byanalyzingthenewrevisedguidelineschangepoint,thearticlerevealstheimpactofaccountingchangerelatedemployeecompensationinnewaccountingstandardsonenterprises.Thearticlemainlyanalysisescurrentpayrollchangesinaccountingstandards,makesrecommendationsaimingatsocialimpactafteramendmentstostandards.Conscientiouslystudying,analysisingandunderstandingtheessentialmeaningofenterpriseaccountingstandardshaveasignificantimpactonenterprises’betterimplementationofnewaccountingstandards.Keywords:employeecompensation;accountingstandards;longtimeemployeecompensation一、绪论(一)研究背景在中国经济快速发展的情况下，我国的经济正在深刻的影响着世界经济活动的发展，为了满足社会主义市场经济的发展，也为了更好的与世界接轨，需要进一步的规范会计计量方法，2014年初，财...
