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      1. 分类筛选
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        会计准则研究生毕业论文 会计准则下有关职工薪酬核算的

        版权:原创标记本站原创 星级:★★★★4.0主题:会计准则变化 2018范文 级别:最新论文题目 范畴:专科自考论文 论文范文编号:biyelunwendq0342361 期刊发表:职称评定 全文字数:10000字 投稿作者:jwzvln 审稿编辑:专家学术家 阅读次数:31996

        为您写会计准则毕业论文范文和职称论文提供相关参考文献.

        会计准则下有关职工薪酬核算的探讨摘要:2006年2月,财政部颁布了新的企业会计准则,并于2007年在上市公司中正式实施。与旧会计准则相比较,新企业会计准则发生了较大的变化,其中职工薪酬的核算与应用成为一大亮点。本文通过分析《企业会计准则—职工薪酬》重点解释了该准则中的薪酬范围,确认与计量以及信息披露等理由,以便更好的理解与应用新准则。

        会计准则变化 2018论文 会计准则变化 2018

        新准则背景下企业职工薪酬的核算

        基于IAS19的新职工薪酬会计准则比较

        新职工薪酬会计准则的核算

        新会计准则视角下商业银行职工薪酬管理

        关键词:新企业会计准则 职工薪酬 确认和计量 信息披露

        企业职工的主要收入来源为企业发放给职工的薪酬,职工薪酬的核算、制度的完善与否对于企业以及企业的职工都有着重要影响。随着企业制度改革不断深化,企业形式和劳动关系日趋多样化,劳动用工制度发生深刻变化,劳动者的薪酬有待进一步改革与完善。

        财政部印发的《企业会计准则——基本准则》、《具体会计准则及其应用指南》,以及从2008年1月1日起执行的《劳动合同法》,都对劳动者职工及职工薪酬进行了特别的诠注。监管部门、企业家和劳动者都在关注新准则、新法规对职工薪酬产生了哪些影响。

        一 新准则对于企业职工薪酬的成本影响

        中国从上世纪70年代后期开始实行计划生育政策,目前,第一代独生子女已经步入婚育年龄,中国已经进入一个独生子女时代。与此相呼应,养老观念也发生了很大变化。山东省老龄办事业发展处处长王照奎认为,中国的养老方式是反哺式的,而国外是接力式的。随着第一代独生子女纷纷成家立业,一个孩子要赡养四个老人,养老压力增大,传统养老方式已经不再适应新的家庭构成形式。在中国城镇,对父母进行经济供养理由不很突出,难的是让子女拿出时间和精力在生活上照料老人。 正因如此,“积极养老”在中国一些城市得到大力提倡。中国目前大力提倡发挥老人自身的作用,年轻时就为养老积极做准备,包括参加各种养老保险,从事力所能及的社会事务,减少对子女的依赖。

        随着社会经济的发展和思想的解放,越来越多的老年人传统的“养儿防老”的养老观念发生了转变。养老是人一生中不能回避理由,而养老方式的选择是养老这一国际性理由中的重要因素。现在越来越多的老年人追求自己选择独立性的养老方式,他们的养老观念是选择恰当的养老方式,在在自己能够度过一个幸福晚年之余的同时,不会给青年人造成过大的压力,而且对于社会劳动力的再生产和购买力的提升有帮助,在为经济的发展提供源源的动力之余的同时,也推动了自己幸福指数的提升、社会的和谐稳定。在这样的养老观念的推动下,越来越多的老年人开始关注自己

        2 3

        会计准则修改 2018

        计算机应用职论文计算机工程师职称论文统计职论文计算机高级职论文计算机中级职论文范文职高计算机论文

        会计准则下有关职工薪酬核算的论文范文资料相关参考属性
        有关论文范文主题研究: 会计准则类论文范文 大学生适用: 2000字学术论文
        相关参考文献下载数量: 85 写作解决问题: 学术论文怎么写
        毕业论文开题报告: 论文提纲、论文题目 职称论文适用: 刊物发表、职称评中级
        所属大学生专业类别: 会计准则变化 2018方向 论文题目推荐度: 优秀会计准则选题

        参考论文:

        [1]新会计准则下企业职工薪酬核算

        [2]会计准则下有关职工薪酬核算的

        教师点评

        会计准则自考毕业论文怎么写?本文关于会计准则修改 2018论文范文,可以做为相关参考文献,薪酬和职工和会计准则方面的的相关大学硕士和本科毕业论文以及相关论文开题报告范文和职称论文写作参考文献资料下载.

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