新准则下的职工薪酬  

The Workers' Salaries Under the New Criteria

作　　者：李玲[1] 

机构地区：[1]西南财经大学会计学院,四川成都610074

出　　处：《太原科技》2007年第8期45-46,48,共3页Taiyuan Science and Technology

摘　　要：新准则首次系统规范了企业和职工建立在雇佣关系上的各种支付关系,全面涵盖了我国现行实务中的各种职工薪酬。通过从整体上全观职工薪酬,总结出新准则下职工薪酬的优点。The employment relationship between enterprises and workers was regulated firstly, the current practice of workers was covered comprehensively. The merit of workers＇ salaries was sum up under the new criteria through the whole of workers＇ salaries.

关 键 词：职工薪酬 非货币性职工薪酬 辞退福利 

分 类 号：F244[经济管理—劳动经济]