榫欐簮鏈熷垔缃?/p>
http://www.qikan.com.cn
鏂颁細璁″噯鍒欎笅搴斾粯鑱屽伐钖叕娴呮瀽
浣滆�咃細鐜嬩附骞?/p>
鏉ユ簮锛氥�婁腑灏忎紒涓氱鐞嗕笌绉戞妧
路
涓棳鍒娿�?/p>
2018
骞寸
02
鏈?/p>
銆愭憳
瑕併�戦殢鐫�鎴戝浗甯傚満缁忔祹鐨勫彂灞曪紝浠ュ強澶氬厓鍖栫殑淇濋殰浣撶郴鐨勫舰鎴愶紝鎴戝浗璐㈡斂閮ㄥ鑱屽伐
钖叕鍋氫簡杩涗竴姝ヤ慨璁紝骞朵簬
2014
骞?/p>
7
鏈堟寮忓疄鏂姐�傝鏂囧鏂板噯鍒欑殑鍙樺寲銆佺粰浼佷笟甯︽潵鐨勫奖鍝?/p>
鍋氫簡浠嬬粛锛屽悓鏃堕拡瀵规柊鍑嗗垯涓瓨鍦ㄧ殑涓嶈冻鎻愬嚭浜嗘剰瑙佸拰寤鸿銆?/p>
銆?/p>
Abstract
銆?/p>
With the development of China's market economy and the formation of the
diversified guarantee system
锛?/p>
the ministry of finance of China has further revised the salary of
employees
锛?/p>
and it was officially implemented in July 2014. The paper introduces the changes of the
new standards and the impact on the enterprises
锛?/p>
and puts forward suggestions on the shortcomings
of the new standards.
銆愬叧閿瘝銆戞柊浼氳鍑嗗垯锛涘簲浠樿亴宸ヨ柂閰紱绂忓埄
銆?/p>
Keywords
銆?/p>
new accounting standards
锛?/p>
employee pay payable
锛?/p>
welfare
銆愪腑鍥惧垎绫诲彿銆?/p>
F233
銆愭枃鐚爣蹇楃爜銆?/p>
A
銆愭枃绔犵紪鍙枫�?/p>
1673-1069
锛?/p>
2018
锛?/p>
02-0071-02
1
寮曡█
闅忕潃鎴戝浗缁忔祹鐨勮繘涓�姝ュ彂灞曪紝浼佷笟鑱屽伐钖叕鐨勫舰寮忎篃瓒婃潵瓒婂鏍峰寲锛屾垜鍥借储鏀块儴鏍规嵁浼佷笟
鑱屽伐钖叕鍙戝睍涓嚭鐜扮殑鏂伴棶棰橈紝骞剁粨鍚堝浗闄呬細璁″噯鍒欙紝鍒跺畾浜嗐�婁紒涓氫細璁″噯鍒欑
9
鍙?/p>
鈥?/p>
鑱屽伐钖?/p>
閰�嬶紙浠ヤ笅绠�绉?/p>
鈥?/p>
鏂板噯鍒?/p>
鈥?/p>
锛夛紝骞朵簬
2014
骞?/p>
7
鏈堟寮忓疄琛屻�?/p>
2
鏂板噯鍒欑殑鍙樺寲
2.1
鏂板噯鍒欐墿澶т簡鑱屽伐鐨勮寖鍥?/p>
銆婁紒涓氫細璁″噯鍒欍�嬩腑瀵硅亴宸ヨ寖鍥村仛浜嗘槑纭瀹氾紝鑱屽伐闄や簡鍖呮嫭涓庝紒涓氱璁㈡寮忓姵鍔ㄥ悎鍚?/p>
澶栵紝杩樺寘鎷互涓嬩汉鍛橈細鈶犺櫧鏈璁㈠悎鍚岋紝浣嗘槸鐢辨湰浼佷笟姝ｅ紡浠诲懡鐨勪汉鍛樸�傛瘮濡傚姵鍔ㄤ汉浜嬪叧绯诲湪
鍏朵粬鍗曚綅锛屼絾鏄鏈紒涓氫换鍛界殑鍏艰亴浜哄憳銆傗憽铏芥湭涓庝紒涓氱璁㈠姵鍔ㄥ悎鍚岋紝鎴栬�呮病鏈夎鏈紒涓氫换
鍛界殑浜哄憳锛屼絾鍗村悜鏈崟浣嶆彁渚涗簡涓庢湰鍗曚綅鑱屽伐绫讳技鐨勬湇鍔＄殑浜哄憳銆傗憿鏈紒涓氶�氳繃涓庡姵鍔℃淳閬ｅ叕
鍙哥璁㈠悎鍚屽苟鏀粯鍔冲姟璐圭敤缁欓棿鎺ラ泧浣ｇ殑浜哄憳銆傗懀铏界劧鍔冲姩浜轰簨鍏崇郴鍦ㄦ湰闆嗗洟鐨勬瘝鍏徃锛屼絾鏄?/p>
琚换鍛戒负鏈紒涓氱殑鐙珛钁ｄ簨鎴栬�呯洃浜嬩汉鍛樸�?/p>
[1]
2.2
鏂板噯鍒欐墿灞曚簡鑱屽伐钖叕鐨勫唴娑?/p>