新会计准则下的企业薪酬水平设计

Design of salary level in enterprises under the new accounting standards

财政部新会计准则的颁布,使企业职工提供劳动力而获得相应报酬及其他相关支出的会计处理和信息披露得到了进一步规范,同时能更为详尽地指导企业进行薪酬水平设计。当代薪酬包括基本薪酬、辅助薪酬、福利以及内在薪酬等内容。在薪酬体系中,不论法定福利,还是组织的特定福利均具有刚性,它们的选择和实施,必须符合组织的财力实际与组织的需要。具体而言,企业薪酬模式的选择需结合其自身的实际情况及其发展阶段,薪酬制度的确定需遵循战略导向性、经济性等原则。

The new accounting standards promulgated by the Ministry of Finance in China helps to regulate the enterprises＇ accounting items and information disclosure when they provide labors and obtain the corresponding remuneration or other related expenses. Meanwhile,the new accounting standards help to guide salary level design in great detail for the enterprises. The salary in contemporary China includes such items as basic salary,auxiliary salary,and all kinds of welfare. No matter it is the legal benefit or the specific benefit granted by specific enterprises,the choice and implementation of the remuneration in the salary system are rigid,so the choice and implementation of the salary system must be consistent with the enterprise＇s financial needs.