摘要:本文首先列出在2006年颁布的会计准则下关于职工薪酬的规定执行的情况，然后谈到随着人们维权意识逐渐增强，对企业福利方面的需求日渐增多，而2006年颁布的职工薪酬显然不符合人们的要求。在这样的情况下，2014年财政部就会计准则中关于职工薪酬方面的概念进行了修订。其次,本文就是从修订后的会计准则下企业职工薪酬方面的变化入手，对比新旧准则在职工薪酬方面的不同，找出新准则较旧准则增加的内容。在新准则中增加了很多关于职工福利方面的内容，企业在核算职工薪酬的时候也有了一些自主权，能够通过改善职工福利等方式来吸引人才，利用这种方式来提高公司的市场竞争力。最后,也就是本文研究的主要内容，分析了新准则颁布前后，企业在执行职工薪酬规定的过程中一些财务指标的变化，而财务指标又与企业的经营管理密不可分，通过财务指标的数据来看新准则的执行会对企业产生怎样的经济后果，也就是通过分析财务指标的变化来观察企业管理运营的情况。

关键词：新会计准则；职工薪酬；财务指标；经营状况

Under the new accounting standards for enterprise employees compensation - Based on the analysis of the economic consequences

Abstract:At first, this paper listed under the accounting  standards  promulgated in 2006 about the provisions of the employee compensation, and then talked about as people consciousness gradually strengthened, the growing demand for enterprise benefits, employee compensation is promulgated in 2006 clearly do not meet people's requirement. In such cases, the new accounting rules came into being in 2014. Enterprises under the new accounting standards, the paper explains the change of worker pay, contrast old and new standards in terms of worker pay, find out the new standard is increased the content of the old standards.  Is increased a lot in the new guidelines about employee benefits, enterprise in the accounting worker pay when also have some autonomy, to improve employee benefits and other ways to attract talent, use this way to improve the market competitiveness of the company. Finally also is the main content of this study, analyzed the new guidelines issued before and after the enterprise in the process of employee compensation restrictions some financial index changes, and financial indicators is closely connected with enterprise operation and management, through the financial index data of the execution of the new guidelines will be how to the enterprise economic consequences, and through the analysis of the change of financial indicators to observe the operation of the enterprise management situation.

Key Words:new accounting criterion; employee compensation; Financial Indicators; Operating conditions

目录

摘要 I

Abstract II

一、引言 1

(一)研究背景 1

(二)研究目的及意义 1

二、企业职工薪酬相关理论分析 3

(一)职工和职工薪酬 3

(二)职工薪酬核算的基本方法 4

三、新旧会计准则关于职工薪酬的对比 6

(一)新准则对职工和职工薪酬的定义做出了全面的阐述 6

(二)新准则充实了职工薪酬会计处理 6

(三)长期职工福利提出