新会计准则下应付职工薪酬浅析  

Analysis of Salary Payable Under the New Accounting Standards

作　　者：王丽平[1] WANG Li-ping;Hebei Vocational College of Politics and Law;

机构地区：[1]河北政法职业学院,石家庄050000

出　　处：《中小企业管理与科技》2018年第5期71-72,共2页Management & Technology of SME

基　　金：河北政法职业学院2017年院级立项课题;课题批准号:ZF20170611

摘　　要：随着我国市场经济的发展,以及多元化的保障体系的形成,我国财政部对职工薪酬做了进一步修订,并于2014年7月正式实施。论文对新准则的变化、给企业带来的影响做了介绍,同时针对新准则中存在的不足提出了意见和建议。With the development of China’s market economy and the formation of the diversified guarantee system, the ministry of finance of China has further revised the salary of employees, and it was officially implemented in July 2014. The paper introduces the changes of the new standards and the impact on the enterprises, and puts forward suggestions on the shortcomings of the new standards.

关 键 词：新会计准则 应付职工薪酬 福利 

分 类 号：F233[经济管理—会计学]