会计准则对企业职工的薪酬核算有重要影响,这不仅关系到企业职工的切身利益,而且关系到企业的会计利润与成本。我国新会计准则与旧会计准则相比,在职业薪酬的核算方面有较大差异,本文在指出旧会计准则不足的基础上,对新会计准则的主要变化进行必要的阐述,并对新会计准则下如何进行科学的职业薪酬核算提出具体的建议。 The accounting standards have an important influence on the remuneration accounting of enterprise employees, which is not only related to the vital interests of the enterprise employees, but also relates to the accounting profits and costs of enterprises. Compared with the old accounting standards, the new accounting standards in our country have great differences in the accounting of professional salaries. Based on pointing out the shortages of the old accounting standards, this paper elaborates on the main changes of the new accounting standards and makes a comparison between the new accounting standards How to make a scientific career payroll make specific recommendations.