| 新会计准则中职工薪酬核算的变化及其对企业的影响 |
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| 引用本文： | 于冬梅.新会计准则中职工薪酬核算的变化及其对企业的影响[J].襄樊职业技术学院学报,2010,9(3):35-37. |
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| 作者姓名： | 于冬梅 |
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| 作者单位： | 天津滨海职业学院,天津,300451 |
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| 摘 要： | 本文在阐述新会计准则职工薪酬的定义和范围的基础上,探讨了新会计准则职工薪酬会计核算的变化,并分析了新会计准则对企业工资总额统计、人工成本及产品成本等各方面产生的影响。
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| 关 键 词： | 新会计准则 职工薪酬 成本信息 |
Changes of Employee Remuneration's Accounting and Its Impact on Enterprises |
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| YU Dong-mei.Changes of Employee Remuneration's Accounting and Its Impact on Enterprises[J].Journal of Xiangfan Vocational and Technical College,2010,9(3):35-37. |
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| Authors: | YU Dong-mei |
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| Institution: | YU Dong-mei(Tianjin Coastal College,Tianjin 300451,China) |
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| Abstract: | On the basis of describing the definition and scope of employee remuneration of the new accounting standards,this paper discusses the changes of employee remuneration＇s accounting between the old accounting standards and the new one,and analyses the impact of the new accounting standards on enterprise payroll statis-tics,labor costs and product costs and so on. |
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| Keywords: | new accounting standards employee remuneration cost information |
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