Research On Employee Compensation Accounting About Seventh Company Of CC Construction Group

Employee compensation not only closely relates with personal interests but also accounts important part in daily operating costs.Accounting employee compensation correctly is helpful for enterprises to understand and master the pay of workers or labor costs.Through formulate Accounting Standard for Enterprises No.9--employee compensation,our country provided the method of employee compensation accounting,and complete the related accounting standards through updating and revising.In 2014,Ministry of Finance revised the Accounting Standard for Enterprises No.9 –employee compensation,this revision contains great changes not only in the range of accounting but also in the content of it.The newly proposed welfare for retirement,other enduring employee welfare and other contents expanded the range of accounting standard for employee compensation,and further improved the international convergence of China accounting standards.After checking out the employee compensation accounting standard and other related research papers,it is found that the existing researches are mainly focused on the analysis of the content of the standards,but lack of guidance on specific issues.In order to solve the problems in actual accounting,this essay chooses the Seventh Company of CC Construction Group as the research object.By investigating,it is understood and mastered about the specific situation and the related process of employee compensation accounting in this enterprise.Contrasting and following the new accounting standards,Using model analysis and discount calculation,this essay evaluates the employee compensation and puts forward the questions and shortages in accounting method and practical operation in this enterprise.And through researching papers,analyzing models and other methods,this essay learns from accounting standards and existing research results,puts forward the corresponding improvement program for the existing problems and shortcomings,and helps the Seventh Company of Great Wall Construction Group to establish a more perfect employee compensation methods.