| 我国新企业会计准则中职工薪酬准则的特点与影响 |
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| 引用本文： | 王玉娟. 我国新企业会计准则中职工薪酬准则的特点与影响[J]. 北京市经济管理干部学院学报, 2007, 22(2): 54-56 |
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| 作者姓名： | 王玉娟 |
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| 作者单位： | 北京市经济管理干部学院,北京,100102 |
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| 摘 要： | 本文介绍了我国新企业会计准则中职工薪酬准则的制定背景,与原规定相比新职工薪酬准则的特点,分析了该准则对我国企业产品出口和企业财务状况的影响,最后建议依据新职工薪酬准则修订企业所得税纳税申报表的相关附表。
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| 关 键 词： | 职工薪酬准则 特点 影响 反倾销 |
| 文章编号： | 1008-7222(2007)02-0054-03 |
| 修稿时间： | 2007-03-20 |
Characters and Its Influence of Employees Salary Guide in China''''s New Enterprise Accounting Criterion |
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| WANG Yu-juan. Characters and Its Influence of Employees Salary Guide in China''''s New Enterprise Accounting Criterion[J]. Journal of Beijing Institute of Economic Management, 2007, 22(2): 54-56 |
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| Authors: | WANG Yu-juan |
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| Abstract: | The article introduced the background and characters of the Employees Salary Guide in the China's New Enterprise Accounting Criterion comparing with former rules,analyzed its impact to export of China's enterprise production and enterprise financial status quo.Finally,the article suggested amending relative financial sheets attached of enterprise income tax rate paying declaration sheets according to the newly Employees Salary Guide. |
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| Keywords: | Employees Salary Guide characters influence anti-dumping |
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