CAJ | 학술논문

新准则把职工福利费纳入到职工薪酬项下二级核算，从而改变了原有会计制度关于职工工资、职工福利费等相关内容的会计核算，尤其是职工福利费的核算发生了质的变化；以完善职工福利费的核算为视角，对我国企业会计准则和企业财务通则及现行部分企业的做法进行研究，剖析了职工福利费核算存在的问题，提出了明确职工福利费的具体内容、确定企业职工福利费列支额度区间、严格以权责发生制为原则核算职工福利费的改进措施。
신준칙파직공복리비납입도직공신수항하이급핵산，종이개변료원유회계제도관우직공공자、직공복리비등상관내용적회계핵산，우기시직공복리비적핵산발생료질적변화；이완선직공복리비적핵산위시각，대아국기업회계준칙화기업재무통칙급현행부분기업적주법진행연구，부석료직공복리비핵산존재적문제，제출료명학직공복리비적구체내용、학정기업직공복리비렬지액도구간、엄격이권책발생제위원칙핵산직공복리비적개진조시。
New standards have brought the welfare benefits into the second-level accounting of employees'payroll ,thus it changes the original accounting system on wages ,welfare benefits and other contents ,especially , the accounting of welfare benefits has a qualitative changes .From the perspective of improving the accounting of welfare benefits ,this paper did some research on Chinese accounting standards ,enterprises'financial rules and the current practice of some enterprises ,then made analysis on problems of welfare benefits accounting ,as a result ,it made clear the specific content of welfare benefits ,determined its amount range ,and adhered to the principle of ac-crual accounting to improve measures of welfare benefits .