职工薪酬准则的变化及对企业的影响摘要为了顺应当前经济的发展，进一步完善我国企业会计准则体系，提高列报质量还有会计信息透明度，保持我国企业会计原则与国际财务报告原则的趋同，2014年财政部发布了一系列的会计准则，其中有5项会计准则、一项准则解释及两项征求意见稿，这一系列的准则里就包含了《企业会计准则第9号--职工薪酬》《企业会计准则第9号--职工薪酬》是一项综合政策，结合我国目前的实际情况，明确了职工薪酬的概念，全面地规范了我国企业为获取员工提供的服务和劳务而给的各种方式报酬的会计处理和相关信息的披露。员工为公司服务的主要目的是通过自己服务或劳务的付出，使得企业经营活动持续运行，进而员工从中取得与自己付出相对应的报酬。一个公司给予员工相应的奖励决定着这个公司招纳到有才能的人的一种能力，影响着这个公司的发展。不同性质的企业对于职工薪酬的范围的界定也各不相同。本文在新旧职工薪酬准则的基础上，借鉴其他专家学者们的研讨的成果，对我国企业新职工薪酬准则进行了剖析和研讨，经过新旧职工薪酬准则的比对，说明了加强职工薪酬准则工作的必要性。关键词：新职工薪酬准则，主要变化，影响Thechangeofworker'scompensationstandardanditsinfluenceonenterpriseAbstractInordertoconformtothedevelopmentofsocialistmarketeconomy,furtherimproveChina'saccountingstandardsforenterprisessystem,improvethequalityoffinancialstatementsandaccountinginformationtransparency,maintaintheconvergenceofChina'saccountingstandardsforenterprisesandinternationalfinancialreportingstandards,in2014,theMinistryoffinanceissuedaseriesofstandards,includingfiveaccountingstandards,astandardexplanationandtwodraftforcomments,thisseriesofstandards,includingtheaccountingstandardsforenterprisesNo.9-employeeremunerationAccountingstandardsforenterprisesNo.9-employeeremunerationisacomprehensivepolicyandtheactualsituationofourcountry,cleartheconceptofemployeeremuneration,comprehensivelyregulatetheChineseenterprisestoobtaintheserviceprovidedbyemployeesandtovariouswaysofremunerationaccountingtreatmentandrelatedinformationdisclosure.Themainpurposeofemployees'serviceforthecompanyistomakethebusinessactivitiesruncontinuouslythroughtheirownserviceorlaborservice,andthenobtainthecorrespondingremunerationfromtheemployees.Therewardsacompanygivesitsemployeesdeterminetheabilityofthecompanytorecruittalentedpeopleandinfluencethecompany'sdevelopment.Differentnatureoftheenterpriseforthedefinitionofthescopeofemployeecompensationisalsodifferent.Onthebasisoftheoldandnewstaffsalarystandards,thispaperanalyzesanddiscussesthenewstaffsalarystandardsofourcountry'senterprisesbyreferringtotheresearchresultsofotherexpertsandscholars.throughthecomparisonoftheoldandnewstaffsalarystandards,itshowsthenecessityofstrengtheningtheworkofstaffsalarystandards.Keywords:Newemployeecompensationguidelines,Majorchanges,impacts目录摘要......................................................................IAbstract..................................................................I1绪论.....................................................................31.1选题背景与意义.....................................................31.2文献综述...........................................................31.3研究内容、思路和方法...............................................52职工薪酬准则的相关理论...................................................62.1职工薪酬准则的定义.................................................62.2职工薪酬准则基本内容...............................................63职工薪酬准则的变化分析.............
