职工薪酬会计问题研究摘要薪酬是多数劳动者维持基本生活需求的重要收入来源，它关乎着员工的切身利益，同时它也是企业核算过程中关键的成本费用支出。职工薪酬是指企业为获得职工提供的服务而给予各种形式的报酬及其他相关支出。随着经济社会的不断进步，会计准则也发生了变化。新会计准则的修订扩大了职工薪酬的范围,它不仅仅包括在职期间、离职后企业给予员工的福利,而且还包括企业提供给职工配偶、子女或其他被赡养人的福利等等。本文就企业职工薪酬会计核算的相关问题进行了探讨。通过分析新会计准则下企业职工薪酬核算发生的变化，具体解析了职工薪酬会计核算的账务处理，指出了当前企业薪酬核算中存在的问题，提出了解决职工薪酬在核算过程中存在问题的相对应解决对策及建议。【关键词】职工薪酬账务处理新准则AbstractSalaryisanimportantsourceofincomeformostworkerstomaintainbasiclivingneeds.Itisrelatedtothevitalinterestsofemployees,anditisalsoakeycostexpenseintheenterpriseaccountingprocess.Employeecompensationreferstothepaymentofvariousformsofremunerationandotherrelatedexpensesfortheservicesprovidedbytheenterprise.Withthecontinuousprogressofeconomicsociety,accountingstandardshavealsochanged.Revisionofthenewaccountingstandardstoexpandthescopeofworkerpay,itnotonlyincludeson-the-jobduringandaftertheleavegiventheemployeewelfareenterprises,butalsoincludingtheenterprisetoprovidetheworkerspouse,childrenorotherbethewelfareofsupportperson,andsoon.Thisarticlediscussestherelatedproblemsofenterpriseemployeecompensationaccounting.Throughtheanalysisofcompanyworkerpayaccountingchangeunderthenewaccountingstandards,specificanalysestheaccountingtreatmentofemployeecompensationaccounting,pointsouttheproblemsexistinginthecurrententerprisesalarycalculation,putforwardtosolvetheworkerpayrelativeproblemstobesolvedintheprocessofaccountingcountermeasuresandSuggestions.Keywords:employeecompensationaccountingtreatmentthenewguidelines目录一、引言.......................................................................................................1(一)研究背景.........................................................................................1(二)研究意义.........................................................................................1二、职工薪酬概述...........................................................................................1（一）职工薪酬的概念..............................................................................1（二）职工薪酬的功能..............................................................................2三、职工薪酬的会计核算.................................................................................2(一)职工薪酬在会计中的账务处理............................................................2(二)新准则下职工薪酬会计核算发生的变化................................................4四、职工薪酬当前核算方法存在的问题...............................................................5（一）非货币薪酬的会计核算不全面...........................................................5（二）福利费会计核算缺乏标准..................................................................6（三）辞退福利的确认不明确.....................................................................6（四）职工薪酬分类重叠...........................................................................7五、解决职工薪酬会计核算问题的方法建议........................................................7（一）优化非货币薪酬的会计核算.......................................
