对我国具体会计准则的思考——以职工薪酬为例_OpenScirbe Publishing

Online Submission Pre-typesetting Academic Support

Home > Wen Yuan (High School Edition) > 2019 No.05 > 对我国具体会计准则的思考——以职工薪酬为例

对我国具体会计准则的思考——以职工薪酬为例

Author(s)：
陈莹洁

Publication Title：

Wen Yuan (High School Edition) 2019 No.05

Affiliations：
广西玉林农业学校广西玉林 537000

Abstract：
随着经济的全球化和一体化,我国原有的会计准则制度特别是职工薪酬制度已经无法适应当前经济发展的需要,因人工成本计算的不合理出现了很多问题,主要是成了西方国家保护本国市场排斥我国商品的理由,且我国职工的利益也因此得不到保障.在上述背景下, 2006年中国财政部颁布了新企业会计准则制度,对职工薪酬的会计处理有了明确的规定,在我国企业会计事业发展的进程中首次出现了职工薪酬准则.这不仅提高了我国会计信息的质量,适应了我国社会主义市场经济发展的要求,还加速了我国会计事业的发展.

Keywords：
职工薪酬;比较;影响

Views
5

Citations
0

Downloads
0

Favorites
0

Full Text

Download PDF

Cite

Favorited

Favorite

Share via WeChat

Scan to share on WeChat

Mobile Reading

Scan to read on mobile

Cite

Copy

[1] 陈莹洁.对我国具体会计准则的思考——以职工薪酬为例[J].Wen Yuan (High School Edition),2019(05),.

文渊(高中版)

Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

Recommended Articles

Friendship Link

An academic processing and support platform focusing on journal databases, submission and review, and pre-typesetting.

OpenScirbe Publishing: Pre-typesetting; Article Retrieval

News: Latest news; Industry news

Academic Support: Language editing; Translation; International dissemination

Journal: Wen Yuan (Primary School Edition); Wen Yuan (Middle School Edition); Wen Yuan (High School Edition); Urban and Rural Studies

Contact Us

027-59496650

Office

Room 510, Office Tower, Optics Valley Financial Center, 668 Gaoxin Avenue, Donghu New Technology Development Zone, Wuhan, Hubei Province

User Agreement Privacy Policy

鄂ICP备2026003587号-1 copyright 2026 All rights reserved. Tel:027-59496650 鄂公网安备42018502009073号