H公司职工薪酬核算演进及其经济后果  

The employee compensation accounting evolution and its economic consequences of in H company

作　　者：俞军[1] 魏朱宝[1] 王书珍[1] 

机构地区：[1]合肥学院管理系,安徽合肥230601

出　　处：《山西农业大学学报（社会科学版）》2016年第7期513-517,522,共6页Journal of Shanxi Agricultural University:Social Science Edition

基　　金：安徽省2015年科技计划项目(1502052054);安徽省哲学社科规划项目(AHSKQ2014057);合肥学院人文社科重点项目(14KY08ZD);安徽省级优秀青年人才基金重点项目(2013SQRW0622D);安徽省教育厅(2012gxk091);安徽省教育厅(2013zjjh032);安徽省高校优秀青年人才支持计划重点项目(gxyqZD2016266)

摘　　要：文章研究了H公司职工薪酬核算的演进过程及其经济后果。在执行《职工薪酬》准则前,H公司职工分类多,待遇差别大,薪酬会计核算存在多样化的特点,其职工薪酬项目不完整和统计缺漏,造成公司管理费用比例偏大和人工成本不实。职工薪酬核算没有跟上企业发展所形成的复杂薪酬结构。在执行《职工薪酬》准则后,H公司职工薪酬的概念和范围、确认和分配以及"一对一"服务和解除劳动关系的账务处理更加规范化,职工薪酬会计核算逐步完善。2014年新修订《职工薪酬》准则将进一步对H公司的薪酬范围、离职后福利、带薪缺勤、养老保险费和失业保险费等确认和计量产生进一步影响。This paper studies on the employee compensation accounting evolution process and its economic consequences of H company. H company＇s payroll accounting is diversified before the implementation of the ＂employee compensation＂ guidelines and compensation costs in the company＇s total cost is lower. The calculation and treatment of payroll accounting is gradually standardized, confirmed range expanding and the proportion of compensation costs improving in the imple- mentation phase of ＂employee compensation＂. The 2014 new revised employee compensation standards will affect the con- firmation and measurement of salary range, welfare after service, paid absences, endowment insurance and unemployment insurance premium and employee＇s salaries will be further increased in the new ＂employee compensation＂ guidelines in H company.

关 键 词：职工薪酬 离职后福利 薪酬成本 

分 类 号：F234.4[经济管理—会计学]