职工福利费核算的变化、问题及完善措施

Changes,Problems and Improvement Measures on Business Accounting of Staff's Welfare Expense

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。

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 accrual accounting to improve measures of welfare benefits.